GLOBALLASHGAN IQTISODIYOTDA BUXGALTERIYA HISOBINING XALQARO MUAMMOLARINI HAL QILISH
https://doi.org/10.5281/zenodo.15493479
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Xalqaro buxgalteriya hisobi, globallashuv, UFRS, moliyaviy hisobot, transchegaraviy operatsiyalar, buxgalteriya hisobini uyg'unlashtirish, transmilliy korporatsiyalar, tartibga muvofiqlik, soliqqa tortish, raqamli buxgalteriya vositalariAbstrak
В этой статье анализируются ключевые проблемы международного бухгалтерского учета, с которыми сталкиваются предприятия и регулирующие органы в условиях растущей глобализации экономики. С расширением масштабов трансграничных операций транснациональные корпорации сталкиваются с различиями в стандартах бухгалтерского учета, требованиях к отчетности и налоговом законодательстве. В исследовании подчеркивается роль международных стандартов финансовой отчетности (МСФО) в гармонизации мировой практики бухгалтерского учета и исследуется влияние культурных, правовых и институциональных различий на финансовую прозрачность и сопоставимость. На основе сравнительного анализа и тематических исследований в статье подчеркивается необходимость улучшения международного сотрудничества, наращивания потенциала и внедрения цифровых инструментов для обеспечения точности и согласованности глобальной финансовой отчетности.
Yuklashlar
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