AKSIYADORLIK JAMIYATLARIDA O‘Z KAPITALI HISOBINI YURITISHNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH YO‘NALISHLARI
Keywords:
aksiyadorlik jamiyatlari, o‘z kapitali, kapital hisobi, dividend siyosati, xalqaro moliyaviy hisobot standartlari (IFRS), korporativ boshqaruv.Abstract
Mazkur maqolada aksiyadorlik jamiyatlarida o‘z kapitali hisobini takomillashtirishning nazariy-metodologik jihatlari, rivojlangan davlatlar tajribasi va xalqaro standartlar asosida tahlil qilingan. Tadqiqotda o‘z kapitalini shakllantirish, hisobini yuritish va dividendlarni taqsimlash mexanizmlarini xalqaro amaliyotga muvofiqlashtirish bo‘yicha ilmiy-amaliy tavsiyalar ishlab chiqilgan. O‘zbekistonda aksiyadorlik jamiyatlarining korporativ boshqaruv sifatini oshirish va moliyaviy shaffofligini ta’minlash bo‘yicha takliflar berilgan.
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