RAQAMLI IQTISODIYOT SHAROITIDA MUHIMLILIK TUSHUNCHASI VA UNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH
DOI:
https://doi.org/10.60078/2992-877X-2023-vol1-iss8-pp85-91Annotasiya
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 muhimligiBibliografik 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
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