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Abstract
Annotatsiya: Ushbu maqolada O‘zbekistonda moliyaviy hisobotlarning xalqaro standartlarini (MHXS) joriy etishning amaldagi holati va uni takomillashtirish masalalari o‘rganilib, ilmiy asoslangan takliflar ishlab chiqilgan. Tadqiqotda tijorat banklarida MHXS talablari asosida hisobot yuritish, aktivlar va majburiyatlarni baholash, shaffoflikni ta’minlash hamda hisobni raqamlashtirish mexanizmlari zamonaviy moliyaviy tahlil usullari asosida tahlil qilingan. «Hamkorbank» ATB misolida markaziy apparat va filial darajasida xalqaro standartlarga muvofiq hisobot yuritishning samaradorligi o‘rganilib, ularning moliyaviy barqarorlik va rentabellik ko‘rsatkichlariga ta’sir etuvchi omillar aniqlangan.
References
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