NOMODDIY AKTIVLAR BO‘YICHA OSHKORALIKNI TAKOMILLASHTIRISH VA MILLIY HISOBNI XALQARO STANDARTLAR BILAN UYGʻUNLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21982673Abstract
Maqolada axborot-kommunikatsiya texnologiyalari (AKT) sohasi nomoddiy aktivlari bo‘yicha
moliyaviy hisobotda axborotni oshkora qilish va milliy buxgalteriya hisobi (BHMS) hamda audit amaliyotini xalqaro
standartlar (MHXS, ISA) bilan uyg‘unlashtirish muammosi ko‘rib chiqiladi. Amaldagi 7-sonli BHMS oshkoralik
talablarining cheklanganligi va tan olinmagan resurslar (intellektual kapital, brend) umuman yoritilmasligi
moliyaviy hisobotda axborot tafovutini yuzaga keltirishi asoslanadi. Tadqiqot metodologiyasi sifatida qiyosiy
tahlil, tizimlashtirish va modellashtirish usullari qo‘llanilgan. Natijada milliy va xalqaro standartlarning qiyosiy
tahlili asosida to‘rt yo‘nalishli uyg‘unlashtirish dasturi hamda uch darajali oshkoralik tizimi (majburiy, qo‘shimcha,
ixtiyoriy) ishlab chiqildi. Ilmiy yangilik ushbu majmua dissertatsiyaning oldingi olti ilmiy natijasini — tasnifdan
uzluksiz auditgacha — yagona uyg‘unlashtirish doirasida birlashtirishda namoyon bo‘ladi
Keywords
nomoddiy aktiv, oshkoralik, uyg‘unlashtirish, BHMS, MHXS, IAS 38, intellektual kapital, integratsiyalashgan hisobot, axborot tafovuti, AKT sohasiReferences
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