Moliyaviy hisobotning xalqaro standartlari (MHXS)ning O‘zbekiston Respublikasi buxgalteriya hisobi tizimida qo‘llashning ahamiyati

Аннотация

This article is devoted to a comprehensive study of the importance of applying International Financial Reporting Standards (IFRS) in commercial banks of the Republic of Uzbekistan. It highlights the main advantages of the MFRS for commercial banks and the acceleration of the process of integration into the international financial markets through them. Through the preparation of accounting reports of the Ministry of Finance in accordance with international standards, attention is paid to increasing the openness of commercial banks, strengthening investors' confidence, and expanding opportunities for attracting foreign investments. Also, the article analyzes in detail the possibility of increasing the quality of financial information, effective risk management of banks, and increasing competitiveness by comparing financial indicators with international banks as a result of the introduction of MHXS. This study shows the positive impact of MHXS on the financial stability of commercial banks, the accuracy of financial statements and their competitiveness in the international arena. The article is also aimed at showing the prospects and expected results of the full implementation of MHSS in the banking system of the Republic of Uzbekistan. Keywords: International Financial Reporting Standards (IFRS), commercial banks, accounting, transparency, international investments, financial indicators, risk management, financial stability, international integration, banking system of Uzbekistan. Kirish: Global moliya bozorlari tobora murakkablashib borayotgan bir davrda, moliyaviy hisobotlarning xalqaro miqyosda taqqoslanishi va ishonchliligi muhim ahamiyat kasb etmoqda. Shu nuqtai nazardan, Moliyaviy Hisobotning Xalqaro Standartlari (MHXS) xalqaro moliya tizimining asosiy omillaridan biri sifatida e’tirof etiladi. MHXS buxgalteriya hisobini umumiy standartlar asosida yuritish orqali banklar va boshqa moliyaviy institutlar o‘rtasidagi axborot uzatish jarayonini soddalashtiradi hamda ular faoliyatining shaffofligini oshiradi. O‘zbekiston Respublikasi iqtisodiyotining rivojlanishi jarayonida tijorat banklari xalqaro standartlarga mos ravishda faoliyat yuritishi zaruratga aylanib bormoqda. Xalqaro bozorlarda raqobatbardosh bo‘lish, xorijiy investitsiyalarni jalb qilish va ichki moliyaviy tizimni mustahkamlash uchun tijorat banklari MHXSga muvofiq moliyaviy hisobotlarni shakllantirishi talab etiladi. Bu, bir tomondan, banklarning moliyaviy ko‘rsatkichlarini yanada aniqlik bilan aks ettirsa, boshqa tomondan, ularning xalqaro miqyosdagi ishtirokini kengaytiradi. 591 “JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN UZBEKISTAN” JURNALI VOLUME 2, ISSUE 10, 2024. OCTOBER ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869 Ushbu maqolada MHXSning tijorat banklaridagi qo‘llanishi, uning O‘zbekiston Respublikasi buxgalteriya hisobi tizimiga qo‘shayotgan hissasi va banklarning moliyaviy barqarorligiga ta’siri batafsil ko‘rib chiqiladi. Shuningdek, tijorat banklari tomonidan MHXSni joriy etish orqali erishiladigan imkoniyatlar va muammolar haqida tahliliy fikrlar bildiriladi. Mavzuga oid adabiyotlar sharhi. Moliyaviy Hisobotning Xalqaro Standartlari (MHXS)ni tadqiq qilish va ularni amaliyotga tatbiq etish sohasida ko‘plab olimlar va tadqiqotchilar ilmiy izlanishlar olib borishgan. Ushbu mavzu global miqyosda moliyaviy hisobotlarni standartlashtirish, iqtisodiyotni yanada ochiq va shaffof qilishda muhim ahamiyat kasb etadi. Quyida MHXS bo‘yicha ilmiy tadqiqot olib borgan ba’zi muhim olimlar va ularning ishlariga qisqacha sharh keltiriladi. David Alexander va Christopher Nobes xalqaro buxgalteriya hisobi va moliyaviy hisobotlar standartlari bo‘yicha yetakchi tadqiqotchilar hisoblanadi. Ularning "International Financial Reporting and Analysis" kitobi MHXSni chuqur o‘rganish bo‘yicha keng qamrovli manba hisoblanadi. Ular MHXSning rivojlanish tarixi, uning xalqaro miqyosda qo‘llanilishi va buxgalteriya hisobotlariga qanday ta’sir ko‘rsatishini tahlil qiladilar. Ayniqsa, xalqaro moliyaviy hisobotlarning korporativ boshqaruv va investorlar bilan munosabatlarda o‘ynaydigan roli haqida keng izlanishlar olib borishgan. Shyam Sunder MHXS va umuman buxgalteriya standartlari haqidagi izlanishlari bilan mashhur. Uning "Theory of Accounting and Control" asarida xalqaro buxgalteriya standartlari, xususan, MHXSning hisob standartlari orqali iqtisodiyotga kiritadigan shaffoflik va raqobatbardoshlikka oid tahlillari mavjud. Sunder bu standartlarning qabul qilinishi va qo‘llanishining ijtimoiy, siyosiy va iqtisodiy oqibatlarini o‘rganadi, bu esa MHXSni joriy etishda yuzaga keladigan turli to‘siqlarni yoritadi. Stephen Zeff xalqaro moliyaviy hisobot standartlari va ularning tarixi bo‘yicha ko‘plab ilmiy asarlar yozgan. U MHXS rivojlanishi, uni qabul qilish va tatbiq etish jarayonlarini tahlil qiladi. Zeffning tadqiqotlari MHXSning buxgalteriya hisobi sohasida me’yoriy-huquqiy bazani yaratishda qanday hissa qo‘shganligini ko‘rsatadi. U, shuningdek, MHXSni qabul qil