Xalqaro standartlar asosida kapital qo‘yilmalar hisobini takomillashtirish

Salima Egamberdieva and Yashnarbek Bozorov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 11

Abstract: Ushbu maqolada buxgalteriya hisobi va moliyaviy hisobotning xalqaro standartlariga asosan qishloq xo‘jaligikorxonalari buxgalteriya balansida aktivlarning tarkibi bo‘yicha takliflar ishlab chiqilgan. Buxgalteriya balansini asosiyvositalar turlari (klasslari) bo‘yicha detallashtirish, investitsiyaviy mulk kabi moddalarni kiritish taklif etilgan. Maqoladaqishloq xo‘jaligida kapital qo‘yilmalar hisobi tashkil etishning tashkiliy-uslubiy jihatlari yoritilgan. Qishloq xo‘jaligida kapitalqo‘yilmalar hisobi bo‘yicha xulosalar shakllantirilgan hamda takliflar ishlab chiqilgan.

Keywords: qishloq xo‘jaligi faoliyati; qishloq xo‘jaligi hosili; tirik hayvon; o‘simlik; biologik aktiv; o‘stirishdagi hayvonlar; dehqonchilik hosili; chorvachilik mahsuloti; 16-son BHXS (IAS) “Asosiy vositalar”; 17-son BHXS “Ijara” (IAS) “Ijara”; 38-son BHXS (IAS) “Nomoddiy aktivlar”; 40-son BHXS (IAS) “Investitsion mulk”; 41-son BHXS “Qishloq xo‘jaligi”. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:2:y:2024:i:11:id:3305

DOI: 10.5281/zenodo.14222380

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