AKT SOHASI AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY INSTRUMENTLARNING TARKIBI, DINAMIKASI VA MOLIYAVIY NATIJAGA TA’SIRI TAHLILI
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moliyaviy instrumentlar, IAS 32, IFRS 9, valyuta riski, savdo debitorligi, AKT sohasi.Abstrak
Maqolada «O‘zbektelekom» AK va «O‘zbekiston pochtasi» AJning 2021–2025-yillar uchun BHMS bo‘yicha hisobotlari asosida moliyaviy instrumentlar tarkibi, dinamikasi va moliyaviy natijaga ta’siri IAS 32 ta’rifi kesimida tahlil qilingan. Telekom operatorida moliyaviy majburiyatlar jami majburiyatlarning 90–97 foizini tashkil etishi, moliyaviy faoliyatning manfiy netto natijasi asosiy faoliyat foydasining 43,5–96,5 foizini yutishi, pochta operatorida esa moliyaviy aktivlar va savdo debitorligi ustunligi aniqlangan. Milliy hisobotlarning IFRS 9 bo‘yicha tasniflash uchun to‘rtta cheklovi ko‘rsatilib, hisob va audit ustuvorliklari asoslangan.
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