RAQAMLI IQTISODIYOT SHAROITIDA MUHIMLILIK TUSHUNCHASI VA UNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH

Mualliflar

  • Nasiba Xasanova

DOI:

https://doi.org/10.60078/2992-877X-2023-vol1-iss8-pp85-91

Annotasiya

Mazkur maqolada raqamli iqtisodiyot sharoitida muhimlilik tushunchasining mazmun-mohiyati va uni xalqaro amaliyotdan kelib chiqqan holda mamlakatimiz buxgalteriya hisobi va audit tizimida qo’llash bo’yicha taklif va tavsiyalar berib o’tilgan.

Kalit so‘zlar:

jiddiylik (muhimlilik) maxsus muhimlilik umumiy muhimlilik samaradorlik muhimliligi ishlashning o'ziga xos muhimligi

Bibliografik manbalar

Axmedjnov.K., Yakubov.I., Audit asoslari. Darslik – T.: IQTISOD-MOLIYA nashriyoti, 2010.

Cox, Raymond A. K., Donker, H., & Dayanandan, H. (2013). Materiality Disclosure and Litigation Risks: A Canadian Perspective. International Journal of Disclosure and Governance, 11(3), 284-298

Manson S., Zaman M.. Auditor Communication in an Evolving Environment: Going Beyond Sas 600 Auditors' Reports on Financial Statements. British Accounting Review, Vol. 33, pp. 113-136, 2001;

Sanayev.N., Narziyev.R., Auditi. Darslik – T.: Sharq nashriyoti, 2001

Tulaxodjyeva. M., Ilhamov.Sh., Axmedjanov.K., Fayziyev.Sh., Xodjayeva.M., Tulaev.M., Audit. Darslik. – T.: Iqtisodiyot nashriyoti, 2011.

Tuttle B., Coller M., Plumlee D. The Effect of Misstatements of Varying Magnitude on the Decisions of Financial Statement Users: An Experimental Investigation of Materiality Thresholds. Researchgate.net/publication/228307601_The_Effect_of_Misstatements_of_Varying_Magnitude_on_the_Decisions_of_Financial_Statement_Users_An_Experimental_Investigation_of_Materiality_Thresholds

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Xasanova, N. (2023). RAQAMLI IQTISODIYOT SHAROITIDA MUHIMLILIK TUSHUNCHASI VA UNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH. Iqtisodiy Taraqqiyot Va Tahlil, 1(8), 85–91. https://doi.org/10.60078/2992-877X-2023-vol1-iss8-pp85-91