IFRS S2 STANDARTI TALABLARI ASOSIDA IQLIM XAVFLARINING KELAJAKDAGI MOLIYAVIY TA’SIRINI BAHOLASH VA ULARNI MOLIYAVIY HISOBOT TIZIMIGA INTEGRATSIYA QILISH MODELI
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IFRS S2 standarti; iqlim xavflari; moliyaviy hisobot; barqarorlik hisoboti; ssenariy tahlili; strategik boshqaruv qarorlari.Abstrak
Mazkur maqolada IFRS S2 standarti talablari asosida iqlim xavflarining kelajakdagi moliyaviy ta’sirini baholash, ularni moliyaviy hisobot tizimiga integratsiya qilish va boshqaruv qarorlarini qo‘llab-quvvatlash masalalari yoritilgan. Tadqiqot doirasida O‘zbekiston sharoitida iqlimga oid moliyaviy oshkor etishlarning amaldagi holati baholandi va IFRS S2 ni joriy etish jarayonida yuzaga kelayotgan asosiy muammolar aniqlandi. Ssenariylar asosida iqlim xavflarini moliyaviy baholash va ularni moliyaviy hisobot ko‘rsatkichlari bilan bog‘lashga xizmat qiluvchi mualliflik modeli taklif etildi. Tadqiqot natijalari moliyaviy hisobotning shaffofligini oshirish va barqaror rivojlanish strategiyalarini ishlab chiqishda amaliy ahamiyatga ega.
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