ENERGETIKA KORXONALARIDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA HISOB SIYOSATINI SHAKLLANTIRISH VA AKTIVLARNI BAHOLASH YO‘LLARI

Temur Uralov

Mualliflar

Temur Uralov Muallif

{$ Etel}:

MHXS, transformatsiya, energetika korxonalari, moliyaviy hisobot, avtomatlashtirish, texnologik yechimlar, hisob siyosati.

Abstrak

Ushbu maqolada energetika korxonalarida Moliyaviy hisobotning xalqaro standartlari (MHXS) asosida hisob siyosatini shakllantirish va aktivlarni baholash metodologiyasi tahlil qilingan. Tadqiqotda MHXSga o‘tishning asosiy prinsiplari, energetika sohasiga xos xususiyatlar hamda amaliy qo‘llashdagi muammolar ko‘rib chiqilgan. Maqolada xalqaro standartlar talablari asosida hisob siyosatini ishlab chiqishning metodologik asoslari, aktivlarni baholashning turli usullari va energetika korxonalari uchun eng maqbul yondashuvlar taklif etilgan.

##plugins.themes.default.displayStats.downloads##

##plugins.themes.default.displayStats.noStats##

Bibliografik havolalar

1. Johnson, K., Barrag, M., & Williams, P. (2021). Implementation of IFRS in utility companies: Challenges and opportunities. Journal of International Financial Management, 15(3), 45-62.

2. Christensen, H., & Nikolaev, V. (2022). IFRS adoption and capital market effects: Evidence from emerging markets. International Accounting Review, 34(4), 289-308.

3. Brun, A., & Zambon, S. (2023). Fair value measurement in energy sector: A comprehensive analysis. Energy Economics and Management, 28(2), 134-151.

4. Peterson, J., & Lee, S. (2023). Asset valuation methodologies under IFRS: Application in energy companies. Corporate Finance International, 19(1), 112-127.

5. Chehade, S., & Procházka, D. (2024). Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia. Journal of Accounting in Emerging Economies, 14(1), 220-246.

6. Dudycz, T., & Praźników, J. (2020). Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review. Sustainability, 12(4), 1504.

7. Stadler, C., & Nobes, C. (2024). Varied international practice in accounting for extractive activities. Accounting and Business Research, 54(7), 412-429.

8. Karimov, A., & Rasulov, B. (2022). O‘zbekiston korxonalarida MHXS joriy etishning dastlabki natijalari. Iqtisodiyot va innovatsion texnologiyalar, 3(2), 78-89.

9. Akhmedjanov, K. B., Akhmadjonov, A. K., & Uralov, T. B. (2022). Implementation of IFRS in electric power companies of Uzbekistan taking into account national peculiarities and specifics energy sector. Mathematical Statistician and Engineering Applications, 71(4), 7833-7846.

10. Moliyaviy hisobotning xalqaro standartlari (MHXS) 16: Asosiy vositalar. (2022). London: IFRS fondi.

11. Moliyaviy hisobotning xalqaro standartlari (MHXS) 36: Aktivlarning qadrsizlanishi. (2020). London: IFRS fondi.

12. https://lex.uz/pdfs/5678522.