BARQAROR RIVOJLANISH SHAROITIDA QURILISH TASHKILOTLARIDA BUXGALTERIYA HISOBI VA AUDITINI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.20615586Abstract
Mazkur maqolada qurilish tashkilotlarida buxgalteriya hisobi va auditini xalqaro standartlar
asosida tashkil etish masalalari tadqiq etilgan. Tadqiqot natijasida qurilish tashkilotlarida xarajatlar hisobi va
auditini yuritish amaliyotining mavjud holati tahlil qilinib, uni yanada takomillashtirish imkoniyatlari yoritilgan.
Shuningdek, hisob va audit tizimining samaradorligini oshirishga qaratilgan ilmiy-amaliy taklif hamda tavsiyalar
ishlab chiqilgan.
Keywords
barqaror rivojlanish sharoiti, qurilish tashkiloti, buxgalteriya hisobi, moliyaviy hisobotning xalqaro standartlari, diskontlash, qurilish shartnomalari, audit riski.References
1. O‘zbekiston Respublikasi Prezidentining 2026-yil 16-fevraldagi PF–21-son Farmoni bilan tasdiqlangan
“O‘zbekiston – 2030” strategiyasi. https://www.lex.uz/uz/docs/-8050769
2. O‘zbekiston Respublikasi Milliy statistika qo‘mitasi. Qurilish sohasi bo‘yicha rasmiy statistik ma’lumotlar.
Mavjud: https://stat.uz/uz/rasmiy-statistika/construction-2
3. International Accounting Standards Board (IASB). IFRS 15 “Revenue from Contracts with Customers”.
Mavjud: https://www.ifrs.org
4. Van Wyk, M., & Coetsee, D. (2020). The Adequacy of IFRS 15 for Revenue Recognition in the
Construction Industry. Journal of Economic and Financial Sciences, 13(1), 474. https://doi.org/10.4102/jef.
v13i1.474
5. Tenzer, A. (2025). IFRS 15 Implementation and Impact: Systematic Literature Review. Český finanční
a účetní časopis, 2025(2).
6. Gierusz, J., & Szumisz, A. (2020). Recognition of Revenue from Construction Contracts as per IFRS
15 “Revenue from Contracts with Customers”. Krakow Review of Economics and Management, 6(984), 57–74.
7. Tashnazarov, S.N. (2018). Moliyaviy hisobotning nazariy va metodologik asoslarini takomillashtirish.
Monografiya. – Samarqand, 271 b.
8. Maxmudov, S.K. (2024). Moliyaviy instrumentlarning hisobi va auditini takomillashtirish. Iqtisodiyot
fanlari doktori (DSc) dissertatsiyasi avtoreferati. – Toshkent, 82 b.
9. Kozimjonov, A. (2022). Xo‘jalik yurituvchi subyektlarda qarz majburiyatlari bo‘yicha xarajatlar hisobini
takomillashtirish. PhD dissertatsiyasi avtoreferati. – Toshkent, 51 b.
10. International Accounting Standards Board (IASB). IFRS 9 “Financial Instruments”. Mavjud: https://
www.ifrs.org
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

This work is licensed under a Creative Commons Attribution 4.0 International License.


