Investision mulk hisobini xalqaro standartlar asosida transformasiya qilish

Shahnoza Muzrapova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 2

Abstract: Mazkur maqolada investision mulk hisobini xalqaro moliyaviy hisobot standartlari, xususan IAS 40 –“Investision mulk” standarti asosida yuritishning nazariy va amaliy jihatlari tahlil etiladi. Oʻzbekiston buxgalteriya tiziminixalqaro standartlarga moslashtirish zarurati, mavjud muammolar va ularni bartaraf etish yoʻllari ilmiy asosda koʻribchiqilgan. Shuningdek, transformasiya jarayonida adolatli qiymat asosidagi yondashuvning moliyaviy hisobot sifati,shaffofligi va investorlar uchun axborotning foydaliligiga ta'siri baholangan. Jahon amaliyoti bilan qiyosiy tahlil asosidaxulosalar va takliflar ishlab chiqilgan

Keywords: Investision mulk; IAS 40; xalqaro standartlar; transformasiya; adolatli qiymat; moliyaviy hisobot; buxgalteriya hisobi; raqamli yondashuv; aktivlar 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:2:id:5981

DOI: 10.5281/zenodo.15734872

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