KORXONALARDA MOLIYAVIY HISOBOTLARNING SHAFFOFLIGINI TA’MINLASHDA BUXGALTERIYA HISOBINING ROLI

1. Oʻzbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi “Moliyaviy hisobotning xalqaro standartlariga o‘tish

bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida” PQ-4611-son qarori. https://lex.uz/docs/4746047

2. O‘zbekiston Respublikasining 2016-yil 13-apreldagi. “Buxgalteriya hisobi to‘g‘risida” O‘zbekiston Respublikasi

Qonuniga o‘zgartish va qo‘shimchalar kiritish haqida O‘RQ-404-son Qonuni. https://lex.uz/docs/2931253

3. Vahobov A., Jo‘rayev A. Buxgalteriya hisobi nazariyasi. – Toshkent: Iqtisodiyot, 2020.

4. Karimov B. Moliyaviy hisobot va uning xalqaro standartlari. – Toshkent: Fan va texnologiya, 2021.

5. Bushman R. M., Smith A. J. Financial accounting information and corporate governance // Journal of Accounting and

Economics. – 2001. – Vol. 32(1–3). – P. 237–333. – DOI: https://doi.org/10.1016/s0165-4101(01)00027-1

6. Ball R. International Financial Reporting Standards (IFRS): Pros and cons for investors // Accounting and Business

Research. – 2006. – Vol. 36 (sup1). – P. 5–27. – DOI: https://doi.org/10.1080/00014788.2006.9730040

7. Healy P. M., Palepu K. G. Information asymmetry, corporate disclosure, and the capital markets: A review of the

empirical disclosure literature // Journal of Accounting and Economics. – 2001. – Vol. 31(1–3). – P. 405–440. – DOI:

https://doi.org/10.1016/s0165-4101(01)00018-0