MOLIYAVIY XISOBOTLARNING XALQARO STANDARTLARGA O'TISHIDA RAQAMLI TEXNOLOGIYALARNING O'RNI
Keywords:
Moliyaviy hisobot, Xalqaro moliyaviy hisobot standartlari (IFRS), raqamli texnologiyalar, blokcheyn, sunʼiy intellekt, maʼlumotlar tahlili, standartlashtirish, shaffoflik, muvofiqlik, globallashuvAbstract
Ushbu maqola moliyaviy hisobotlarni xalqaro standartlarga o'tkazishda raqamli texnologiyalarning hal qiluvchi rolini o'rganadi. Globallashuv biznes landshaftini shakllantirishda davom etar ekan, standartlashtirilgan moliyaviy hisobotga bo'lgan ehtiyoj tobora ortib bormoqda. Xalqaro moliyaviy hisobot standartlari (IFRS) turli tashkilotlarning moliyaviy hisobotlari o'rtasida shaffoflik va taqqoslanishni ta'minlovchi global miqyosda qabul qilingan asos sifatida paydo bo'ldi. Blokcheyn, sun'iy intellekt va ma'lumotlar tahlili kabi raqamli texnologiyalardan foydalangan holda, tashkilotlar nafaqat UFRSga muvofiqligini soddalashtirmoqda, balki moliyaviy hisobotlardan olingan aniqlik, samaradorlik va tushunchalarni ham oshirmoqda. Ushbu maqola raqamli texnologiyalar moliyaviy hisobot amaliyotini o'zgartirayotgan va xalqaro standartlarga uzluksiz rioya qilish imkonini beradigan ko'p qirrali usullarni o'rganadi.
References
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International Accounting Standards Board (IASB). (2020). Conceptual Framework for Financial Reporting. Retrieved from https://www.ifrs.org/issued-standards/ifrs-practice-statements/conceptual-framework/
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