Sotish jarayoni buxgalteriya hisobida moliyalashtirishning salmoqli komponenti va qaytarish huquqi

Toxir Sattorov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 12

Abstract: Ushbu maqolada qaytarish huquqi tushunchasiga ta’rif berilgan. Qaytarish huquqi ko‘rinishidagi aktivnioldindan baholash asosida tushumni aniqlash tartibi keltirilgan. Xalqaro standartlar talablariga muvofiq tayyor mahsulotlarnisotishdan olingan tushum hamda qaytarish huquqi ko‘rinishidagi aktivlarga doir buxgalteriya yozuvlari ishlab chiqilgan.Qaytarilish muddat tugagandan keyin qaytarilish huquqi ko‘rinishidagi aktivlar, qaytarilish bo‘yicha majburiyatlar hamdatushum va sotilgan tayyor mahsulotlar tannarxiga kiritiladigan o‘zgartirishlarni buxgalteriya hisobida aks ettirish tartibitadqiq etilgan.

Keywords: qaytarish huquqi ko‘rinishidagi aktiv; qaytarish bo‘yicha majburiyatlar; moliyalashtirishning salmoqli komponenti; tushum; sotilgan tayyor mahsulotlar tannarxi; tushumni keltirilgan qiymatda baholash. (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:12:id:3815

DOI: 10.5281/zenodo.14523416

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