XUSUSIY KAPITAL HISOBI VA AUDITNI TAKOMILLASHTIRISH
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xususiy kapital, ustav kapitali, qo‘shilgan kapital, emissiya daromadi, rezerv kapital hisobi, zaxira kapitali.Abstrak
Ushbu tezis xususiy kapital hisobini yuritish va uni audit qilish jarayonlarini takomillashtirish muammolarini o'rganishga bag'ishlangan. Ishda xususiy kapitalning iqtisodiy mohiyati, uning tarkibiy qismlari va hisobga olish metodologiyasi tahlil qilingan. Tadqiqotda audit jarayonida xususiy kapital komponentlari — ustav kapitali, qo'shimcha kapital, zaxira kapitali va taqsimlanmagan foyda — bo'yicha tekshiruv tartib-taomillarini optimallashtirish yo'llari ko'rib chiqilgan. Ishda audit risklarini kamaytirish, ichki nazorat tizimini mustahkamlash va hisobot ishonchliligini oshirishga qaratilgan amaliy tavsiyalar ishlab chiqilgan.
Iqtiboslar
Buxgalteriya hisobi (matn) 2-qism darslik / M.B. Kalonov, X.A. Ortiqov, 2022-yil
Smith, J., & Jones, M. (2011). The Complexity of Private Equity Valuation: Analyzing the Gap Between Expected and Actual Values. Journal of Private Equity, 15(4), 22-30.
Harris, J. (2008). Valuation and Risk Assessment in Private Equity: A Comprehensive Analysis. International Journal of Financial Management, 13(2), 45- 57.
Gray, I., & Manson, S. (2012). International Audit Standards: Adaptingto Global Challenges. International Journal of Auditing, 16(1), 5-19.
Brown, L., & Wilson, H. (2016). Digital Auditing and Artificial Intelligence in Financial Audits. Journal of Financial Technology, 5(3), 75-89.
Bryant, J., & Barbour, L. (2017). Audit Compliance and Risk Analysis in Private Equity Firms. Journal of Auditing and Financial Reporting, 11(4), 12-25.
OECD (2017). Improving Private Equity Management and Auditing Practices: Global Recommendations. Organisation for Economic Co-operation and Development (OECD). Paris, France.
Buxgalteriya hisobi to‘g'risida O‘zbekiston Respublikasi Qonuni, 19- modda. (2020).
Xususiy Kapitalni Hisobga Olish va Auditni Takomillashtirish (2021). O‘zbekiston Respublikasi Buxgalteriya hisobi metodikasi. 21-son BHMS.
Ustav Kapitali, Qo‘shilgan Kapital va Zaxira Kapitali Hisobi (2022). O‘zbekiston Respublikasi Normativ-Huquqiy Hujjatlar.
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