YASHIL IQTISODIYOT SHAROITIDA EKOLOGIK XARAJATLARNI BUXGALTERIYA HISOBIDA AKS ETTIRISH VA BAHOLASH

Elbek Rabbimov, Ilhom G‘afforov and Olloyor Ergashev

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 2

Abstract: Ushbu maqolada korxonalarda atrof-muhit bilan bog‘liq xarajatlarni hisobga olishning zamonaviyyondashuvlari hamda ularning iqtisodiy samaradorlikka ta’siri tahlil qilinadi. Tadqiqot doirasida ekologik xarajatlarnianiqlash, baholash va moliyaviy hisobotlarda aks ettirishning turli usullari, jumladan, umumiy xarajatlar, to‘g‘ridanto‘g‘ri ekologik xarajatlar, jarayonlarga asoslangan yondashuv va to‘liq ekologik hisob konsepsiyalari ko‘rib chiqiladi.Shuningdek, ekologik xarajatlarning investitsiya yoki joriy xarajat sifatida tan olinishi masalasi xalqaro buxgalteriya hisobistandartlari (IAS/IFRS) nuqtai nazaridan tahlil etiladi. Tadqiqot natijalari korxonalarda ekologik xarajatlarni boshqarish vahisobga olish amaliyotini takomillashtirishga xizmat qiladi

Keywords: atrof-muhit; ekologik xarajatlar; javobgarlik; umumiy xarajatlar; to‘g‘ridan-to‘g‘ri ekologik xarajatlar; IAS/IFRS (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:2:id:9092

DOI: 10.5281/zenodo.18524860

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