Work

Moliyaviy Instrumentlar Hisobi Nazariy Yondashuvlarining Evolyutsiyasi: Tasnif, Baholash, Qadrsizlanish Va Xejirlash Konsepsiyalari

Year: 2026

Type: article

Abstract: Maqolada moliyaviy instrumentlar hisobi nazariy yondashuvlarining 1975–2025-yillardagi evolyutsiyasi tasnif, baholash, qadrsizlanish, xejirlash va ochib berish konsepsiyalari kesimida tizimlashtirilgan. To‘rt bosqich ajratilib, IAS 39 va IFRS 9 milliy standartlar bilan solishtirilgan. Milliy hisob konturi I–II, MHXS hisoboti talablari IV bosqich darajasida ekani asoslangan. Axborot-kommunikatsiya texnologiyalari sohasi aksiyadorlik jamiyatlari uchun IFRS 9 ning uchta ustunini yagona tizim sifatida qo‘llashning beshta uslubiy tamoyili taklif etilgan.

Source: Scientific Journal of Actuarial Finance and Accounting

DOI: 10.55439/afa/vol6_iss11/1560

Author: Shanasirova Nodira Abdullayevna

Institution: Tashkent State University of Economics

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W7225466581

FWCI:

Cites: 7

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Related to: 10