BANKLARDA XALQARO MOLIYAVIY HISOBOT STANDARTLARI (IFRS) JORIY ETILISHINING BUXGALTERIYA SIFATIGA TA’SIRI
##semicolon##
IFRSumumiy vergul ro'yxat seperatori buxgalteriya hisobiumumiy vergul ro'yxat seperatori moliyaviy hisobotumumiy vergul ro'yxat seperatori shaffoflikumumiy vergul ro'yxat seperatori banklarumumiy vergul ro'yxat seperatori O‘zbekiston##article.abstract##
Ushbu maqola O‘zbekiston tijorat banklarida xalqaro moliyaviy hisobot standartlari (IFRS) joriy
etilishining buxgalteriya hisobi sifatiga ta’sirini o‘rganadi. Tadqiqotda IFRSning moliyaviy hisobotlarning shaffofligi,
ishonchliligi va investorlar ishonchiga ta’siri tahlil qilinadi. Sifatli va miqdoriy usullar yordamida O‘zbekistonning
yetakchi banklari misolida IFRSga o‘tish jarayonidagi muvaffaqiyatlar va muammolar aniqlandi. Natijalar shuni
ko‘rsatadiki, IFRS buxgalteriya sifatini oshirishda muhim ahamiyatga ega, ammo infratuzilma va kadrlar malakasini
rivojlantirish masalalari dolzarb bo‘lib qolmoqda.
##submission.citations##
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Nobes, C. (2014). International Differences in IFRS Adoption. Journal of Accounting Research, 52(4), 815-852.
O‘zbekiston Respublikasi Markaziy banki. (2023). Moliyaviy hisobot standartlari bo‘yicha yillik hisobot.Toshkent: Markaziy bank nashriyoti.
IFRS Foundation. (2022). IFRS Standards and Implementation Guidelines. London: IFRS Foundation.
