SUG‘URTA KOMPANIYALARIDA XARAJATLARNI MXXS ASOSIDA TAN OLINISHI VA UNING HISOBINI TAKOMILLASHTIRISH
Keywords:
MXXS, sug‘urta kompaniyalari, harajatlarni tan olish, moliyaviy hisobot, hisob siyosati, MXXS 17, buxgalteriya hisobi, standartlashtirish, shaffoflik, moliyaviy tahlilAbstract
Ushbu maqolada sug‘urta kompaniyalarining moliyaviy hisobotlarida harajatlarning moliyaviy hisobotlarning Xalqaro Standartlari (MXXS) asosida tan olinishi, ularning e'tirof etilishi va hisobga olish tartibi o‘rganiladi. Xususan, MXXS 17 – “Sug‘urta shartnomalari” standarti doirasida harajatlarning tan olinishi, ularni klassifikatsiya qilish va hisobotlarda to‘g‘ri aks ettirish muhim masala sifatida ko‘rib chiqiladi. Maqolada amaldagi hisob siyosati tahlil qilinib, mavjud muammolar va takomillashtirish yo‘nalishlari aniqlangan. Shuningdek, xalqaro tajriba asosida takliflar ishlab chiqilib, sug‘urta tashkilotlarining moliyaviy shaffofligini oshirish, investorlarga ishonchli ma’lumot yetkazish va nazorat tizimini mustahkamlash imkoniyatlari ko‘rsatib o‘tilgan.
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