{"id":6690,"date":"2026-10-29T02:25:29","date_gmt":"2026-10-29T02:25:29","guid":{"rendered":"https:\/\/uzbekistanobserver.com\/uz\/uzbekistan-opens-nine-draft-financial-reporting-standards-for-public-comment\/"},"modified":"2026-10-29T02:25:29","modified_gmt":"2026-10-29T02:25:29","slug":"uzbekistan-opens-nine-draft-financial-reporting-standards-for-public-comment","status":"publish","type":"post","link":"https:\/\/uzbekistanobserver.com\/uz\/uzbekistan-opens-nine-draft-financial-reporting-standards-for-public-comment\/","title":{"rendered":"O\u02bbzbekiston To\u02bbqqiz Moliyaviy Hisobotlar Standartlari Loyihasini Jamoatchilik Muhokam\u0430\u0441iga Chiqardi"},"content":{"rendered":"<p>O\u02bbzbekiston Iqtisodiyot va moliya vazirligi to\u02bbqqiz milliy moliyaviy hisobot standartlari (MMHS) loyihasini jamoatchilik muhokam\u0430\u0441iga chiqardi. Bu bir yildan sal oldin chiqarilgan prezident farmoni bilan belgilangan mamlakatning buxgalteriya qoidalarini keng ko\u02bblamda isloh qilish jarayonidagi so\u02bbnggi qadam hisoblanadi.<\/p>\n<p>27-oktabrda e\u02bclon qilingan to\u02bbqqiz loyiha korporativ buxgalteriya amaliyotining keng doirasini qamrab oladi: adolatli qiymatni o\u02bblchash, yangi tizimni birinchi marta qo\u02bbllash, pul oqimi to\u02bbg\u02bbrisidagi hisobotlar, tovar-moddiy zaxiralar, mulk va uskunalar, nomoddiy aktivlar, mijozlar bilan tuzilgan shartnomalar asosida daromadni tan olish, qarz olish xarajatlari hamda xorijiy valyutadagi operatsiyalar. Vazirlik standartlar xalqaro yondashuvlar asosida ishlab chiqilganini va moliyaviy hisobotlar kompaniyalarning haqiqiy moliyaviy holatini aniq, ishonchli va taqqoslanadigan tarzda aks ettirishini ta\u02bcminlash maqsadida yaratilganini bildirdi \u2014 bu esa bizneslar, investorlar, kreditorlar va boshqa foydalanuvchilar uchun mavjud axborot sifatini oshiradi.<\/p>\n<p>Islohot 2025-yil 15-sentabrda imzolangan PP-282-sonli Prezident qarori bilan boshlangan bo&#039;lib, mazkur qaror amaldagi milliy buxgalteriya standartlarini xalqaro me&#039;yorlarga asoslangan yangi MHYS tizimi bilan almashtirishni ko&#039;zda tutgan. Hozirda muhokamaga qo&#039;yilgan to&#039;qqiz loyiha sakkiz soha bo&#039;yicha 30 dan ortiq hujjatni qamrab oluvchi 2026\u20132027-yillar dasturining bir qismini tashkil etadi. Ushbu dastur doirasidagi beshta hujjat allaqachon rasmiy ro&#039;yxatdan o&#039;tkazilgan: moliyaviy hisobotlarni tayyorlashning kontseptual asosi (2026-yil 10-iyunda ro&#039;yxatdan o&#039;tkazilgan), taqdim etish va oshkor qilish bo&#039;yicha MHYS No. 1 (2026-yil 13-avgust), buxgalteriya siyosati va taxminlar bo&#039;yicha MHYS No. 2 (2026-yil 11-aprel), qishloq xo&#039;jaligi faoliyati bo&#039;yicha MHYS No. 70 (2026-yil 28-sentabr) hamda nodavlat notijorat tashkilotlari uchun soddalashtirilgan hisobot bo&#039;yicha MHYS No. 77 (2026-yil 8-avgust).<\/p>\n<h2>Yangi Loyihalar Nimalarni Qamrab Oladi<\/h2>\n<p>To&#039;qqiz yangi loyiha orasida birinchi marta qo&#039;llash bo&#039;yicha MHYS No. 7 tarkibiy jihatdan muhim ahamiyat kasb etadi: u kompaniyalar yangi talablarga o&#039;tishda foydalanadigan umumiy asosni belgilab beradi va barcha boshqa standartlar shu negizdan ish yuritadi. Adolatli qiymatni o&#039;lchash bo&#039;yicha MHYS No. 5 va pul oqimlari to&#039;g&#039;risidagi hisobot bo&#039;yicha MHYS No. 10 esa amaldagi milliy qoidalar xalqaro amaliyotga nisbatan uzoq vaqtdan beri yetarli emas deb hisoblangan ikki sohatni qamrab oladi.<\/p>\n<p>Qolgan olti standart \u2014 tovar-moddiy zaxiralar (No. 20), asosiy vositalar (No. 22), nomoddiy aktivlar (No. 25), mijozlar bilan tuzilgan shartnomalar bo&#039;yicha daromadlar (No. 50), qarz olish xarajatlari (No. 53) va chet el valyutasidagi operatsiyalar (No. 60) \u2014 vazirlik amaldagi qoidalar tomonidan yetarli darajada tartibga solinmagan deb tan olgan sohalarda izchil buxgalteriya amaliyotini joriy etishga mo&#039;ljallangan.<\/p>\n<p>Yangi standartlar 2027-yil 1-yanvardan bosqichma-bosqich kuchga kirishi rejalashtirilgan. Vazirlik buxgalterlar, auditorlar, tadbirkorlar, kasbiy uyushmalar, davlat idoralari, universitetlar va ilmiy tashkilotlarni regulation.adliya.uz portalida loyihalarni ko&#039;rib chiqishga hamda takliflar kiritishga taklif etgan.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Adolatli qiymatni o\u02bblchashdan tortib xorijiy valyutadagi operatsiyalargacha bo\u02bblgan masalalarni qamrab oluvchi to\u02bbqqiz milliy moliyaviy hisobot standartlari loyihasi jamoatchilik muhokam\u0430\u0441iga qo\u02bbyildi. O\u02bbzbekiston 2027-yil yanvaridan xalqaro talablarga muvofiq buxgalteriya qoidalarini joriy etishga tayyorgarlik ko\u02bbrmoqda.<\/p>\n","protected":false},"author":7,"featured_media":6691,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[636,269,639,638,637,466],"ucw_region":[],"ucw_sector":[],"ucw_issue":[],"ucw_institution":[],"ucw_case_status":[],"ehb_region":[],"uov_series":[],"class_list":["post-6690","post","type-post","status-publish","format-standard","has-post-thumbnail","category-governance-reform","tag-accounting-reform","tag-ministry-of-economy-and-finance","tag-public-consultation","tag-nfrs","tag-financial-reporting","tag-regulatory-reform"],"_links":{"self":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/posts\/6690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/comments?post=6690"}],"version-history":[{"count":0,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/posts\/6690\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/media\/6691"}],"wp:attachment":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/media?parent=6690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/categories?post=6690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/tags?post=6690"},{"taxonomy":"ucw_region","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_region?post=6690"},{"taxonomy":"ucw_sector","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_sector?post=6690"},{"taxonomy":"ucw_issue","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_issue?post=6690"},{"taxonomy":"ucw_institution","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_institution?post=6690"},{"taxonomy":"ucw_case_status","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_case_status?post=6690"},{"taxonomy":"ehb_region","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ehb_region?post=6690"},{"taxonomy":"uov_series","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/uov_series?post=6690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}