MOLIYAVIY HISOBOTNING XALQARO STANDARTLARINI AMALIYOTGA QO‘LLASHDA SUN’IY INTELLEKT IMKONIYATLARINI BUXGALTERIYA HISOBINING DASTURIY TA’MINOTLARI BILAN UYG‘UNLASHTIRISH MUAMMOLARI

Mualliflar

  • Ilyos Keldiyorovich Ochilov Iqtisodiyot fanlari doktori, professor Toshkent davlat iqtisodiyot universiteti “Moliyaviy hisob va hisobot” kafedrasi professori https://orcid.org/0000-0002-3350-0891

DOI:

https://doi.org/10.5281/zenodo.23833744

Annotatsiya

Ushbu maqolada raqamli iqtisodiyot va sun’iy intellekt taraqqiyoti sharoitida buxgalteriya hisobini Moliyaviy hisobotning xalqaro standartlari talablari asosida yuritish hamda SAP ERP tizimi bilan uyg‘unlashtirish muammolari tahlil qilinadi. Buxgalteriya hisobining milliy va xalqaro standartlari o‘rtasidagi tafovutlar, texnik cheklovlar, kadrlar malakasi, moliyaviy omillar hamda sun’iy intellekt integratsiyasining samaradorligi bo‘yicha amaliy natijalar keltirilgan.

Kalit soʻzlar

raqamli iqtisodiyot, sun’iy intellekt, MHXS, SAP (Systems, Applications, and Products in Data Processing), ERP (Enterprise Resource Planning), moliyaviy hisobot, buxgalteriya hisobi, IFRS, avtomatlashtirish, integratsiya, moliyaviy shaffoflik

Foydalanilgan adabiyotlar roʻyxati

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Pokala, P. (2025). Utilising Machine Learning to Optimise Financial Reporting and Compliance in SAP. International Journal of Research in Science & Engineering, 5(1), 14–22. https://doi.org/10.55529/ijrise.51.14.22

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PwC. Digitising Finance [Elektron resurs]. — 15 October 2021. — URL: https://www.pwc.com/gx/en/services/auditassurance/capital-market/digitising-finance.html (murojaat sanasi: 06.09.2026).

Khalilov Sh., A. (2014). The Applying of IAS/IFRS in Uzbekistan. Ovidius University Annals, Economic Sciences Series, (2393), 521–524.

Sargent, S. (2023). Project Information Document. World Bank Group.

Aripova A., M. (2024). International Financial Reporting Standards and Their Application in the Economy of the Republic of Uzbekistan. Multidisciplinary Journal of Science and Technology, 4(12), 344–348. https://doi.org/10.5281/zenodo.14502094

SAP, S. E. (2026). NewGL Basic Overview: Parallel Accounting and Document Splitting [Elektron resurs]. SAP Help Portal.

SAP, S. E. (2026). Financial Closing Assistant [Elektron resurs]. https://www.sap.

Sukharevsky, A., West, A., Catania, C., Grande, D., & Tricoli, A. (2025). How Finance Teams Are Putting AI to Work Today [Elektron resurs]. McKinsey & Company.

IFRS Foundation. IFRS Accounting Standards: Issued Standards [Elektron resurs]. — London: IFRS Foundation, 2026. — URL: https://www.ifrs.org/issued-standards/search-results/?lang=en (murojaat sanasi: 06.09.2026).

PwC. Building the Finance Function of the Future, with PwC and SAP [Elektron resurs]. — URL: https://www.pwc.com/ gx/en/services/alliances/sap/finance-transformation.html (murojaat sanasi: 06.09.2026).

UNCTAD. Digital Economy Report 2024: Shaping an Environmentally Sustainable and Inclusive Digital Future. — Geneva: United Nations Conference on Trade and Development, 2024. — UNCTAD/DER/2024. — URL: https:// unctad.org/publication/digital-economy-report-2024 (murojaat sanasi: 06.09.2026).

O‘zbekiston Respublikasi Prezidentining 2020-yil 28-apreldagi PQ-4699-son “Raqamli iqtisodiyot va elektron hukumatni keng joriy etish chora-tadbirlari to‘g‘risida”gi qarori. – URL: https://lex.uz/docs/-4800657 (murojaat sanasi: 08.09.2026). Hujjat raqami va sanasi Lex.uz ma’lumotlari bilan tasdiqlanadi.

O‘zbekiston Respublikasi Prezidentining 2020-yil 5-oktyabrdagi PF-6079-son “Raqamli O‘zbekiston – 2030” strategiyasini tasdiqlash va uni samarali amalga oshirish chora-tadbirlari to‘g‘risida”gi Farmoni. – URL: https://lex.uz/ docs/-5030957 (murojaat sanasi: 08.09.2026).

O‘zbekiston Respublikasi Prezidentining 2024-yil 14-oktyabrdagi PQ-358-son “Sun’iy intellekt texnologiyalarini 2030- yilga qadar rivojlantirish strategiyasini tasdiqlash to‘g‘risida”gi qarori. – URL: https://lex.uz/docs/-7158604 (murojaat sanasi: 08.09.2026). kamolovaf.k@gmail.com “O‘ZBEKISTON-2030” STRATEGIYASI: GLOBAL VA MILLIY IQTISODIYOT TRENDLARI” FORUMI “MOLIYA” Ilmiy elektron jurnal (2-maxsus son)

Yuklab olishlar

Nashr etilgan

2026-10-29

Qanday iqtibos keltirish kerak

Ochilov, I. K. (2026). MOLIYAVIY HISOBOTNING XALQARO STANDARTLARINI AMALIYOTGA QO‘LLASHDA SUN’IY INTELLEKT IMKONIYATLARINI BUXGALTERIYA HISOBINING DASTURIY TA’MINOTLARI BILAN UYG‘UNLASHTIRISH MUAMMOLARI. «MOLIYA» Ilmiy Jurnali, (Maxsus son), 98–103. https://doi.org/10.5281/zenodo.23833744

Son

Boʻlim

Maqolalar

DOI

Sahifalar

98-103

Iqtibos

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№ Maxsus son (2026)