AKSIYADORLIK JAMIYATLARIDA BAHOLANGAN MAJBURIYATLAR HISOBINI TAKOMILLASHTIRISH

Vasila Ergasheva

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

Abstract: Mazkur maqolada aksiyadorlik jamiyatlarida baholangan majburiyatlar hisobining nazariy va amaliy jihatlari,shuningdek, ularni tan olish va baholashda yuzaga keladigan muammolar tizimli tahlil etilgan. 37-son buxgalteriyahisobining xalqaro standartining talablari doirasida hozirgi majburiy holat, resurs chiqimi ehtimoli va ishonchli baholashmezonlari milliy amaliyot bilan solishtirilgan. Tadqiqot doirasida riskka asoslangan rezerv hisobini joriy etish, ehtimoliyliknianiqlash metodikasini ishlab chiqish va korxona hisob siyosatida provisions bo‘yicha alohida bo‘lim kiritish kabitakomillashtirish yo‘nalishlari ilgari surilgan

Keywords: baholangan majburiyatlar; 37-son BHXS; ehtimoliylik bahosi; riskka asoslangan hisob; rezervlar; hisob siyosati; javobgarlik yuklaydigan hodisa; korporativ boshqaruv; moliyaviy hisobot. (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:8735

DOI: 10.5281/zenodo.18208199

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