Vol. 3 No. 2 (2025), Articles
Vol. 3 No. 2 (2025)

XALQARO MOLIYAVIY HISOBOT STANDARTLARI (IFRS) ASOSIDA AKSIYADORLIK JAMIYATLARIDA INVESTITSIYA FAOLIYATINI HISOBGA OLISH VA TAHLIL QILISH

Articles
Published 2025-08-10
Kurashev Sobir Saidmurod oʻgʻli
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Keywords

aksiyadorlik jamiyati, investitsiya faoliyati, xalqaro moliyaviy hisobot standartlari, IFRS 9, IFRS 10, IAS 27, IAS 28, IAS 36, Net Present Value (NPV), Internal Rate of Return (IRR), Return on Investment (ROI), Economic Value Added (EVA), Discounted Cash Flow (DCF), Weighted Average Cost of Capital (WACC), moliyaviy shaffoflik, investitsion jozibadorlik, risklarni boshqarish.

Abstract

Ushbu maqolada O‘zbekiston aksiyadorlik jamiyatlarida investitsiya faoliyatini xalqaro moliyaviy hisobot standartlari (IFRS) talablari asosida hisobga olish va tahlil qilish masalalari yoritilgan. Tadqiqotda IFRS 9, IFRS 10, IAS 27, IAS 28, IAS 36 kabi xalqaro standartlar asosida investitsion aktivlarni baholash, moliyaviy vositalarni tasniflash, sho‘ba va qo‘shma korxona natijalarini konsolidatsiya qilish hamda xatarlarni boshqarish jarayonlari o‘rganildi. Amaliy tahlilda Net Present Value (NPV), Internal Rate of Return (IRR), Return on Investment (ROI), Economic Value Added (EVA) va Discounted Cash Flow (DCF) kabi xalqaro moliyaviy ko‘rsatkichlardan foydalanildi. Natijalar shuni ko‘rsatdiki, IFRS asosida hisob-kitoblar amalga oshirilganda investitsiya loyihalarining rentabellik darajasi va bozor qiymati aniqroq baholanadi, bu esa kompaniyalarning investitsion jozibadorligini oshirish va xalqaro kapital bozorlariga chiqish imkoniyatlarini kengaytirishga xizmat qiladi.

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