MOLIYAVIY INSTRUMENTLAR HISOBI NAZARIY YONDASHUVLARINING EVOLYUTSIYASI: TASNIF, BAHOLASH, QADRSIZLANISH VA XEJIRLASH KONSEPSIYALARI
Keywords:
moliyaviy instrumentlar, hisob nazariyasi evolyutsiyasi, IFRS 9, biznes-model, kutilayotgan kredit zararlari, xejirlash hisobi.Abstract
Maqolada moliyaviy instrumentlar hisobi nazariy yondashuvlarining 1975–2025-yillardagi evolyutsiyasi tasnif, baholash, qadrsizlanish, xejirlash va ochib berish konsepsiyalari kesimida tizimlashtirilgan. To‘rt bosqich ajratilib, IAS 39 va IFRS 9 milliy standartlar bilan solishtirilgan. Milliy hisob konturi I–II, MHXS hisoboti talablari IV bosqich darajasida ekani asoslangan. Axborot-kommunikatsiya texnologiyalari sohasi aksiyadorlik jamiyatlari uchun IFRS 9 ning uchta ustunini yagona tizim sifatida qo‘llashning beshta uslubiy tamoyili taklif etilgan.
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