{"id":14888,"date":"2024-05-14T16:46:53","date_gmt":"2024-05-14T13:46:53","guid":{"rendered":"https:\/\/finaudit.uz\/?p=14888"},"modified":"2024-10-24T17:56:36","modified_gmt":"2024-10-24T14:56:36","slug":"informacionnoe-soobshhenie-o-vedenii-buhgalterskogo-ucheta-i-sostavlenii-po-itogam-2023-goda-finansovoj-otchetnosti-po-msfo","status":"publish","type":"post","link":"https:\/\/finaudit.uz\/uz\/informacionnoe-soobshhenie-o-vedenii-buhgalterskogo-ucheta-i-sostavlenii-po-itogam-2023-goda-finansovoj-otchetnosti-po-msfo\/","title":{"rendered":"2023 yil yakunlari bo'yicha MHXSga muvofiq buxgalteriya hisobi va moliyaviy hisobotlarni tayyorlash bo'yicha axborot xabari"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"14888\" class=\"elementor elementor-14888\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-160ad92b e-flex e-con-boxed e-con e-parent\" data-id=\"160ad92b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c557342 elementor-widget elementor-widget-text-editor\" data-id=\"3c557342\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>O\u02bbzbekiston Respublikasi Iqtisodiyot va moliya vazirligi O\u02bbzbekiston Respublikasi Vazirlar Mahkamasi huzuridagi Soliq qo\u02bbmitasi bilan birgalikda 2023-yil yakunlari bo\u02bbyicha moliyaviy hisobotning xalqaro standartlariga muvofiq, moliyaviy va soliq hisobotlarini taqdim etish bo\u02bbyicha quyidagilarni ma\u02bclum qildi.<\/p><p>\u201cBuxgalteriya hisobi to\u02bbg\u02bbrisida\u201dgi Qonunga muvofiq, xo\u02bbjalik yurituvchi subyektlarining buxgalteriya hisobini yuritish va moliyaviy hisobotlarni tuzishga doir qoidalari buxgalteriya hisobi standartlari asosida amalga oshiriladi, shuningdek, xalqaro standartlar asosida tuziladigan moliyaviy hisobotga doir talablar moliyaviy hisobotning xalqaro standartlarida (MHXS) belgilanadi.<\/p><p>O\u02bbzbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi 4611-sonli \u201cMoliyaviy hisobotning xalqaro standartlariga o\u02bbtish bo\u02bbyicha qo\u02bbshimcha chora-tadbirlar to\u02bbg\u02bbrisida\u201dgi qaroriga muvofiq, aksiyadorlik jamiyatlari, tijorat banklari, sug\u02bburta tashkilotlari va yirik soliq to\u02bblovchilar toifasiga kiritilgan yuridik shaxslar (keyingi o\u02bbrinlarda \u2013 tashkilotlar) 2021-yil 1-yanvardan boshlab, MHXS asosida buxgalteriya hisobi yuritilishini tashkil etishi va 2021-yil yakunlaridan boshlab moliyaviy hisobotni MHXS asosida tayyorlashi, qonun hujjatlarida MHXSga o\u02bbtishning ertaroq muddatlari nazarda tutilgan yuridik shaxslar bundan mustasno ekanligi belgilangan.\nShuningdek, moliyaviy hisobotni ixtiyoriy ravishda MHXSga muvofiq tayyorlaydigan tashkilotlar buxgalteriya hisobining milliy standartlari (BHMS) bo\u02bbyicha moliyaviy hisobot taqdim etishdan ozod etiladi.<\/p><p>Shuningdek, moliyaviy hisobotni ixtiyoriy ravishda MHXSga muvofiq tayyorlaydigan tashkilotlar buxgalteriya hisobining milliy standartlari (BHMS) bo\u02bbyicha moliyaviy hisobot taqdim etishdan ozod etiladi.<\/p><p>Tashkilotlar O\u02bbzbekiston Respublikasi hududida qo\u02bbllash uchun tan olingan moliyaviy hisobotning xalqaro standartlari va unga tushuntirishlar matni (09.12.2022-yil, r\/r. 3400) asosida buxgalteriya hisobini tashkil etadi va moliyaviy hisobotlarni tayyorlaydi.<\/p><p>1-sonli \u201cMoliyaviy hisobotning xalqaro standartlarini birinchi marta qo\u02bbllash\u201d MHXSga (09.12.2022-yil, r\/r.3400, 27-ilova) muvofiq tashkilot MHXS bo\u02bbyicha moliyaviy holat to\u02bbg\u02bbrisidagi kirish hisobotini MHXSga o\u02bbtish sanasiga tayyorlashi lozim va bu sana MHXSga muvofiq hisob yuritishning boshlang\u02bbich nuqtasi hisoblanadi. Shuningdek, MHXSga o\u02bbtish sanasi tashkilot o\u02bbzining MHXS bo\u02bbyicha birinchi moliyaviy hisobotida MHXSga muvofiq to\u02bbliq qiyoslanuvchan ma\u02bclumotlarni taqdim qiladigan eng oldingi davrning boshi hisoblanadi.<\/p><p>MHXS asosida tayyorlanadigan moliyaviy hisobotlarning to\u02bbliq to\u02bbplami 1-son \u201cMoliyaviy hisobotni taqdim etish\u201d BHXSda (09.12.2022-yil, r\/r. 3400, 2-ilova) belgilangan bo\u02bblib, shuningdek, mazkur standartda moliyaviy hisobotni taqdim etishga nisbatan umumiy talablar belgilangan, unga ko\u02bbra, tashkilot moliyaviy hisobotning (jumladan, qiyosiy ma\u02bclumotni) to\u02bbliq to\u02bbplamini kamida yillik asosda, minimal qiyosiy ma\u02bclumot sifatida barcha moliyaviy hisobotlardan 2 tadan taqdim etishi lozim.<\/p><p>Yuqoridagilardan kelib chiqib, 2023-yil yakuni bo\u02bbyicha MHXSga muvofiq moliyaviy hisobotni tayyorlaydigan tashkilotlarning MHXS bo\u02bbyicha moliyaviy hisobot shakllari va tuzilishi 1-son \u201cMoliyaviy hisobotni taqdim etish\u201d BHXS (09.12.2022-yil, r\/r. 3400, 2-ilova) asosida, ularning soliq hisoboti shakllari esa \u201cMoliyaviy hisobotning xalqaro standartlarga o\u02bbtgan yuridik shaxslarning soliqlarini hisoblab chiqish uchun zarur bo\u02bblgan ko\u02bbrsatkichlar bo\u02bbyicha soliq hisoboti shakllari\u201d (20.10.2020-yil, r\/r. 3221-1) yillik asosida tayyorlanadi va taqdim etish sanasi 2024 -yilning 1-iyunidan kechiktirmasdan taqdim etiladi.<\/p><p>\u041e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u0432\u043f\u0435\u0440\u0432\u044b\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0435 \u041c\u0421\u0424\u041e, \u0443 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0434\u0430\u0442\u0430 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0430 1 \u044f\u043d\u0432\u0430\u0440\u044f 2024 \u0433\u043e\u0434\u0430, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043b\u0438\u0446\u0430, \u043e\u0442\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0435 \u0441 1 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2023 \u0433\u043e\u0434\u0430 \u043a \u043a\u0440\u0443\u043f\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c, \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442:<br \/>&#8211; \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2023 \u0433\u043e\u0434\u0430 &#8211; \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u041d\u0421\u0411\u0423;<br \/>&#8211; \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2025 \u0433\u043e\u0434\u0430 &#8211; \u043f\u0435\u0440\u0432\u044b\u0439 \u043f\u043e\u043b\u043d\u044b\u0439 \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u041c\u0421\u0424\u041e, \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0449\u0438\u0439 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u0433\u043e\u0434\u043e\u0432\u043e\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439<br \/>\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2024 \u0433\u043e\u0434\u0430.<\/p><p>Ushbu tashkilotlarning solishtirma moliyaviy hisobotining majburiy auditorlik tekshiruvi auditorlik tashkilotlari tomonidan auditorlik faoliyati to\u02bbg\u02bbrisidagi qonunchilik va Auditning xalqaro standartlarida belgilangan tartibda o\u02bbtkaziladi.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u043e \u0441 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043a\u043e\u043c\u0438\u0442\u0435\u0442\u043e\u043c \u043f\u0440\u0438 \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0435 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043b\u043e \u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0435 \u0441\u043e\u043e\u0431\u0449\u0435\u043d\u0438\u0435 \u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2023 \u0433\u043e\u0434\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438. \u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0417\u0430\u043a\u043e\u043d\u0443 \u00ab\u041e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435\u00bb \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u044b \u0432\u0435\u0434\u0443\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u043f\u0440\u0438 \u044d\u0442\u043e\u043c \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a &hellip; <a href=\"https:\/\/finaudit.uz\/uz\/informacionnoe-soobshhenie-o-vedenii-buhgalterskogo-ucheta-i-sostavlenii-po-itogam-2023-goda-finansovoj-otchetnosti-po-msfo\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">2023 yil yakunlari bo'yicha MHXSga muvofiq buxgalteriya hisobi va moliyaviy hisobotlarni tayyorlash bo'yicha axborot xabari<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":15826,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[9],"class_list":["post-14888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publikacii","tag-banki"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0435 \u0441\u043e\u043e\u0431\u0449\u0435\u043d\u0438\u0435 \u043e \u0432\u0435\u0434\u0435\u043d\u0438\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0438 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