
Mazkur maqolada investitsiyalar hisobini yuritishda International Financial Reporting Standards (IFRS)ning nazariy asoslari va amaliy qo‘llanilish jihatlari chuqur tahlil qilingan. Tadqiqot jarayonida investitsiyalarni tan olish mezonlari, ularni baholash usullari (dastlabki qiymat, adolatli qiymat va amortizatsiyalangan qiymat), shuningdek moliyaviy hisobotlarda aks ettirish tamoyillari atroflicha o‘rganildi. Maqolada IFRS asosida yuritiladigan hisob tizimining afzalliklari, jumladan moliyaviy axborotlarning shaffofligi, ishonchliligi va xalqaro darajada taqqoslanishi asoslab berilgan. Shuningdek, xalqaro standartlar asosida investitsiyalar hisobini yuritish korxonalarning investitsion jozibadorligini oshirishi, xorijiy investorlarni jalb qilish imkoniyatlarini kengaytirishi hamda global moliya bozorlariga integratsiyalashuv jarayonini tezlashtirishi yoritilgan. Tadqiqot natijalariga ko‘ra, IFRSni amaliyotga joriy etish investitsiya faoliyatini samarali boshqarish va moliyaviy risklarni kamaytirishda muhim omil hisoblanadi.
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
