MOLIYAVIY HISOBOTNING XALQARO IFRS STANDARTLARIGA MOS TAHLILINI AMALGA OSHIRISH: O‘ZBEKISTON TAJRIBASI (IFRS 9 VA IFRS 15 STANDARTLARINING JORIY ETILISHINING BANKLARNING FOYDA KO‘RSATKICHLARIGA TA’SIRI)
DOI:
https://doi.org/10.5281/zenodo.18513414Keywords:
moliyaviy hisobot, moliyaviy hisobotning xalqaro standartlari (IFRS), tahlil, bank tizimi, foyda ko‘rsatkichlari.Abstract
Ushbu maqolada O‘zbekiston bank tizimida xalqaro moliyaviy hisobot standartlari, xususan, IFRS 9 –
“Moliyaviy instrumentlar” va IFRS 15 – “Xaridorlar bilan tuzilgan shartnomalardan olingan daromad” standartlarining
bosqichma-bosqich joriy etilishi natijasida banklarning foyda ko‘rsatkichlarida yuzaga kelgan o‘zgarishlar tahlil qilingan.
Tadqiqot natijalari mazkur standartlarning joriy etilishi banklarda kredit risklarini baholash tizimi, daromadlarni tan
olish tamoyillari hamda zahira shakllantirish mexanizmlarini sezilarli darajada takomillashtirganini ko‘rsatadi. Moliyaviy
hisobotning xalqaro IFRS standartlariga mos tahlilini amalga oshirish asosida ilmiy xulosalar shakllantirilgan hamda
amaliy tavsiyalar ishlab chiqilgan.
References
1. IFRS 9 Financial Instruments. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/
2. IFRS 15 Revenue from Contracts with Customers. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/
english/2021/
3. Acharya, V. et al. Asset pricing with liquidity risk. Journal of Financial Economics, 2005.
4. Flannery, M. et al. The 2007–2009 financial crisis and bank opaqueness. Journal of Financial Intermediation, 2013.
5. Laeven, L. et al. Loan loss provisioning and economic slowdowns: too much, too late? Journal of Financial
Intermediation, 2003.
6. Saidaxmedov, A. 2021; IMF Country Report, 2022.
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