IJARANING ME’YORIY-HUQUQIY ASOSLARI

Guzal Djumayeva

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Respublikamizda buxgalteriya hisobini xalqaro moliyaviy hisobot standartlari talablariga muvofiqlashtirishjarayoni jadallashib borayotgan sharoitda, ijarani tan olish mezonlarini to‘g‘ri belgilash, ijara majburiyatlari va foydalanishhuquqi ko‘rinishidagi aktivlarni baholashning xalqaro talablarini qo‘llash hamda ularni moliyaviy hisobotlarda to‘liq,ishonchli va shaffof tarzda aks ettirish muhim ahamiyat kasb etadi. Ijaraning baholanishi, hisob va hisobotlarda aks ettirilishibo‘yicha metodologiya yetarli darajada shakllanmagan. Moliyaviy hisobotning xalqaro standartlari (IFRS) va buxgalteriyahisobining milliy standartlari (BHMS) talablarini o‘rganish va tahlil qilish asosida xo‘jalik yurituvchi subyektlarda hisobningintegratsiyalashuvi sharoitida ijara hisobini yuritish bo‘yicha ilmiy-nazariy takliflar ishlab chiqish maqsad qilib qo‘yilgan.Natijada korxonalarning moliyaviy hisobotlarida ijara to‘g‘risida to‘liq, ishonchli va shaffof axborot shakllanadi.

Keywords: ijara; boshlang‘ich qiymat; foydalanish huquqi ko‘rinishidagi aktiv (FHKA); moliyaviy ijara; operativ ijara; baholash. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:12:id:8590

DOI: 10.5281/zenodo.18113339

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