GUMODOR QARZLAR BO‘YICHA ZAXIRA SHAKLLANTIRISHNING MOLIYAVIY NATIJALARGA TA’SIRI
Keywords:
gumodor qarzlar, zaxira shakllantirish, moliyaviy natijalar, foyda, rentabellik, IFRS 9.Abstract
Mazkur maqolada korxonalarda gumodor qarzlar bo‘yicha zaxira shakllantirish jarayonining moliyaviy natijalarga ta’siri tahlil qilinadi. Tadqiqotda zaxira shakllantirishning foyda, rentabellik va likvidlik ko‘rsatkichlariga ta’siri nazariy va amaliy jihatdan yoritilgan. Xalqaro moliyaviy hisobot standartlari, xususan IFRS 9 talablari asosida gumodor qarzlar bo‘yicha zaxira hisobining moliyaviy natijalarni haqqoniy aks ettirishdagi o‘rni baholangan. Tadqiqot natijalariga ko‘ra, zaxira hisobining to‘g‘ri tashkil etilishi qisqa muddatda foydaning kamayishiga olib kelishi mumkin bo‘lsa-da, uzoq muddatda korxonalarning moliyaviy barqarorligini va investitsion jozibadorligini oshiradi.
References
1. Kieso, D. E., Weygandt, J. J., Warfield, T. D. Intermediate Accounting. — 17th Edition. Hoboken: John Wiley & Sons, 2020.
2. Atrill, P., McLaney, E. Accounting and Finance for Non-Specialists. — 11th Edition. London: Pearson Education Limited, 2019.
3. Nobes, C., Parker, R. Comparative International Accounting. — 14th Edition. Harlow: Pearson Education Limited, 2020.
4. Palepu, K. G., Healy, P. M. Business Analysis and Valuation Using Financial Statements. — 5th Edition. Boston: Cengage Learning, 2018.
5. Соколов, Я. В. Теория бухгалтерского учета. — Москва: Финансы и статистика, 2018.
6. International Accounting Standards Board (IASB). IFRS 9 Financial Instruments. — London: IFRS Foundation, 2014.
7. Wild, J., Subramanyam, K., Halsey, R. Financial Statement Analysis. — 11th Edition. New York: McGraw-Hill Education, 2019.
8. Horngren, C. T., Harrison, W. T., Bamber, L. S. Financial Accounting. — 11th Edition. Pearson, 2018.
