O‘ZBEKISTONDA BUXGALTERIYA HISOBINING XALQARO MOLIYAVIY HISOBOT STANDARTLARI (nomoddiy aktivlar misolida)

Mualliflar

  • Nurbek Rizaev

DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss1-pp106-125

Annotasiya

Maqola globallashuv jarayonida yuzaga keladigan muammolarni ko'rib chiqishga bag'ishlangan va O'zbekistonda Milliy Buxgalteriya Hisobi Standartlarini (MBS), shu jumladan nomoddiy aktivlar bilan bog'liq standartni Xalqaro Moliyaviy Hisobot Standartlariga (IFRS) muvofiq ravishda tuzatish tajribasiga bag'ishlangan, shuningdek, yechimlar taklif qilingan. Bu bilan muallif xalqaro standartlarga muvofiq nomoddiy aktivlarni tan olish, balans qiymatini baholash, amortizatsiyani hisoblash usuli, qayta baholash modeli, moliyaviy hisobotda nomoddiy aktivlar to‘g‘risidagi ma’lumotlarni oshkor qilish tartibi bo‘yicha ishlab chiqilgan tavsiyalarni taklif etadi (38-IFRS). Bundan tashqari, nomoddiy aktivlarning boshlang'ich qiymati, amortizatsiyasi, uzoq muddatli va ja’mi aktivlarga ta'sirini baholash uchun ularni qayta baholash modeli bo'yicha ba'zi fikrlar mavjud.

Kalit so‘zlar:

aktiv balans qiymati nomoddiy aktiv tadqiqot ishlanma

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Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Rizaev, N. (2024). O‘ZBEKISTONDA BUXGALTERIYA HISOBINING XALQARO MOLIYAVIY HISOBOT STANDARTLARI (nomoddiy aktivlar misolida). Iqtisodiy Taraqqiyot Va Tahlil, 2(1), 106–125. https://doi.org/10.60078/2992-877X-2024-vol2-iss1-pp106-125