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Ushbu maqola O‘zbekiston Respublikasi tijorat banklarida Moliyaviy Hisobotning Xalqaro Standartlari (MHXS)ni qo‘llashning ahamiyatini keng qamrovda o‘rganishga bag‘ishlangan. Unda MHXSning tijorat banklari uchun taqdim etadigan asosiy afzalliklari va ular orqali xalqaro moliya bozorlariga integratsiya jarayonining tezlashishi yoritilgan. MHXS buxgalteriya hisobotlarining xalqaro standartlarga mos ravishda tayyorlanishi orqali tijorat banklari faoliyatining ochiqligini oshirish va investorlar ishonchini mustahkamlash, xorijiy investitsiyalarni jalb qilish imkoniyatlarini kengaytirishga e’tibor qaratiladi. Shuningdek, maqolada MHXSni joriy etish natijasida moliyaviy axborot sifatining oshishi, banklarning risklarni samarali boshqarishi va moliyaviy ko‘rsatkichlarni xalqaro banklar bilan taqqoslash orqali raqobatbardoshlikni oshirish imkoniyati atroflicha tahlil qilinadi. Ushbu tadqiqot MHXSning tijorat banklari moliyaviy barqarorligiga, moliyaviy hisobotlarning aniqligiga va xalqaro maydondagi raqobatbardoshligiga ijobiy ta’sirini ko‘rsatib beradi. Maqola, shuningdek, O‘zbekiston Respublikasi bank tizimida MHXSni to‘liq joriy etishning istiqbollari va kutilayotgan natijalarini ko‘rsatishga yo‘naltirilgan.
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