Soliq va buxgalteriya hisobini yuritishda asosiy vositalar hisobining dolzarb masalalari

Xabiba Arifxanova

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 4

Abstract: Mazkur maqolada xalqaro va milliy qonunchilikka ko‘ra asosiy vositalarning buxgalteriya hisobi va soliqhisobi o‘rtasida, shuningdek, asosiy vositalar hisobida buxgalteriya hisobining milliy standartlari va moliyaviy hisobotningxalqaro standartlari o‘rtasidagi farqlari yoritilgan. Shu bilan bir birga, maqolada asosiy vositalar hisobini unifikatsiyalash vaularning hisobi o‘rtasidagi farqlarni qisqartirishga oid tavsiyalar berilgan. Shuningdek, xorij tajribasidan foydalangan holdaasosiy vositalar buxgalteriya hisobini takomillashtirish bo‘yicha takliflar va tavsiyalar berilgan.

Keywords: asosiy vositalar hisobi; buxgalteriya hisobining milliy standartlari; moliyaviy hisobotning xalqaro standartlari; soliq hisobi; dastlabki qiymat; haqqoniy qiymat; asosiy vositalar amortizatsiyasi. (search for similar items in EconPapers)
Date: 2024
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