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Abstract
Mazkur maqolada korxonalarda gumodor qarzlar bo‘yicha zaxira hisobini tashkil etishning nazariy asoslari va uning moliyaviy hisobotlarda aks ettirilish xususiyatlari yoritilgan. Tadqiqot jarayonida gumodor qarzlar tushunchasining iqtisodiy mazmuni, ularni baholash mezonlari hamda zaxira shakllantirish zarurati ilmiy jihatdan asoslab berilgan. Shuningdek, Xalqaro moliyaviy hisobot standartlari, xususan IFRS 9 doirasida qo‘llanilayotgan kutilayotgan kredit yo‘qotishlari (Expected Credit Loss) modeli tahlil qilinib, uning an’anaviy yondashuvlardan ustun jihatlari ko‘rsatib berilgan. Maqolada milliy buxgalteriya hisobi amaliyoti bilan xalqaro tajriba qiyosiy tahlil qilinib, korxonalarda gumodor qarzlar bo‘yicha zaxira hisobini takomillashtirish bo‘yicha ilmiy-amaliy xulosalar shakllantirilgan.
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