PROVISIONS AND CONTINGENT LIABILITIES: A COMPARATIVE ANALYSIS UNDER IFRS AND UZBEKISTAN NAS WITH MULTI-YEAR INSIGHTS (2022-2024)
Keywords:
Zaxiralar, Shartli majburiyatlar, IFRS, IAS 37, BHMS, O‘zbekneftgaz, Moliyaviy hisobot, Oshkor qilish, Aktivlarni yo‘q qilish majburiyatlari, Moliyaviy kafolatlar.Abstract
Ushbu maqola Xalqaro Moliyaviy Hisobot Standartlari (IFRS) va O‘zbekiston Buxgalteriya Hisobi Milliy Standartlari (BHMS) doirasida zaxiralar va shartli majburiyatlarni batafsil taqqoslab tahlil qiladi, bunda “O‘zbekneftgaz” AJning 2022–2024 yillardagi konsolidatsiyalangan moliyaviy hisobotlaridagi uch yillik ma’lumotlardan foydalaniladi. Tadqiqot tan olinishi, o‘lchanishi, oshkor qilish amaliyotlari va ko‘p yillik tendensiyalarni o‘rganadi, ayniqsa shartli majburiyatlarga, jumladan, ularning ta’riflari va moliyaviy hisobotlar eslatmalarida oshkor qilinishiga alohida e’tibor beradi. Natijalar shuni ko‘rsatadiki, “O‘zbekneftgaz”ning aktivlarni yo‘q qilish majburiyatlari va xodimlar nafaqalari uchun zaxiralari IFRSning IAS 37 standartiga mos keladi, shartli majburiyatlar, masalan, moliyaviy kafolatlar esa O‘zbekistonning davlat boshqaruvidagi qonuniy nuanslarini aks ettiradi. Zaxiralar 2022 yildagi 1,802 milliard UZSdan 2024 yilda 2,475 milliard UZSgacha o‘zgardi, shartli majburiyatlar esa, xususan, 12,618 milliard UZS miqdoridagi “Uztransgaz” kafolati muhimligicha qoldi. Ayniqsa, 32 va 33-eslatmalardagi shartli majburiyatlar uchun yaxshilangan oshkor qilishlar va BHMSning soliq va davlatga yo‘naltirilgan talablari O‘zbekiston energetika sohasida shaffoflikni oshirish uchun mahalliy standartlarni IFRS bilan uyg‘unlashtirish zarurligini ta’kidlaydi.
Downloads
References
IAS 37 Provisions, Contingent Liabilities and Contingent Assets Available at : IFRS - IAS 37 Provisions, Contingent Liabilities and Contingent Assets
JSC “Uzbekneftegaz” Consolidated financial statements, Available at: 63e262f32e4a4e94aa00aacde9fe38ef.pdf 63e262f32e4a4e94aa00aacde9fe38ef.pdf
IFRS compared to US GAAP 2023 made by KPMG Available at : Handbook: IFRS® compared to US GAAP
Karimov, A. (2021). International Financial Reporting Standards: Theory and Practice. Tashkent: Innovation Publishing
Saidov, D. (2024). Modern Approaches to the Disclosure of Contingent Liabilities in Financial Reporting. Financial Reporting and Audit Scientific-Practical Journal
Schroeder, R. G., Clark, M. W., & Cathey, J. M. (2019). Financial Accounting Theory and Analysis: Text and Cases (13th ed.). Wiley.
www.lex.uz
PricewaterhouseCoopers. (2023). IFRS Manual of Accounting 2023. PricewaterhouseCoopers. Available at:
https://viewpoint.pwc.com/dt/gx/en/pwc/manual_of_accounting/ifrs/ifrs_INT/ifrs_INT.html
