SUG‘URTA TASHKILOTLARIDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARINI QO‘LLASH ISTIQBOLLARI
Keywords:
Xalqaro moliyaviy hisobot standartlari (IFRS), sug‘urta tashkilotlari, moliyaviy hisobotlar, shaffoflik, globallashuv, nazorat qiluvchi organlar.Abstract
Ushbu maqola O'zbekistondagi sug'urta tashkilotlarida Xalqaro moliyaviy hisobot standartlarini (IFRS) qo'llash imkoniyatlarini o'rganadi. Globallashuv va O‘zbekiston iqtisodiyotining xalqaro bozorlarga integratsiyalashuvi kuchayib borayotgan bir sharoitda sug‘urta kompaniyalarining moliyaviy hisobotlarini yuritish amaliyotini jahon standartlariga moslashtirish tobora muhim ahamiyat kasb etmoqda. Ushbu maqolada UFRSni qabul qilishda O‘zbekiston sug‘urta tashkilotlari duch keladigan qiyinchiliklar, joriy etishning afzalliklari va kelajakdagi muvofiqlashtirish istiqbollari ko‘rib chiqiladi. Muhokama boshqa mamlakatlarning qiyosiy misollariga tayanadi va nazorat qiluvchi organlarning o'tish jarayoniga ko'maklashishdagi rolini ta'kidlaydi. O‘zbekistonda sug‘urta sektorining shaffofligi, samaradorligi va raqobatbardoshligini xalqaro standartlarni qo‘llash orqali oshirish bo‘yicha tavsiyalar berildi.
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