РЕШЕНИЕ ВОПРОСОВ МЕЖДУНАРОДНОГО БУХГАЛТЕРСКОГО УЧЕТА В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ ЭКОНОМИКИ
https://doi.org/10.5281/zenodo.15493479
Ключевые слова:
Международный бухгалтерский учет, Глобализация, МСФО, Финансовая отчетность, Трансграничные операции, Гармонизация бухгалтерского учета, Транснациональные корпорации, Соблюдение нормативных требований, Налогообложение, Цифровые инструменты бухгалтерского учетаАннотация
Ushbu maqolada tobora globallashib borayotgan iqtisodiyotda korxonalar va tartibga soluvchilar duch keladigan asosiy xalqaro buxgalteriya muammolari tahlil qilinadi. Transchegaraviy operatsiyalarning kengayishi bilan transmilliy korporatsiyalar buxgalteriya standartlari, hisobot talablari va soliq qoidalarida farqlarga duch kelmoqdalar. Tadqiqot buxgalteriya hisobining global amaliyotini uyg'unlashtirishda xalqaro moliyaviy hisobot standartlarining (UFRS) rolini ta'kidlaydi va madaniy, huquqiy va institutsional farqlarning moliyaviy shaffoflik va taqqoslashga ta'sirini o'rganadi. Qiyosiy tahlil va amaliy tadqiqotlar orqali maqolada jahon moliyaviy hisobotlarida aniqlik va izchillikni ta'minlash uchun xalqaro hamkorlikni yaxshilash, salohiyatni oshirish va raqamli vositalarni qabul qilish zarurligi ta'kidlangan.
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