O‘ZBEKISTON RESPUBLIKASIDA LIZING HISOBINI METODOLOGIYASINI TAKOMILLASHTIRISH

Alisher Baxadirov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 5

Abstract: Mazkur maqolada lizing korxonalarida lizing muomalalari hisobini xalqaro standartlar asosida takomillashtirishmasalalari tadqiq etilgan. Tadqiqotda amaldagi buxgalteriya hisob registrlarining kamchiliklari, lizing operatsiyalariningiqtisodiy mohiyatini to‘liq aks ettirishdagi muammolar hamda MHXS 16 talablari asosida hisob tizimini transformatsiyaqilish zarurati tahlil qilingan. Shuningdek, lizing operatsiyalarini riskka asoslangan baholash, maxsus sintetik va analitikregistrlar tizimini joriy etish hamda moliyaviy hisobotlarning shaffofligini oshirish bo‘yicha ilmiy-amaliy takliflar ishlabchiqilgan.

Keywords: moliyaviy lizing; MHXS 16; lizing muomalalari; buxgalteriya hisobi; risk menejmenti; moliyaviy hisobot; transformatsiya; sintetik registrlar; analitik registrlar; tavakkalchilik (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:5:id:10364

DOI: 10.5281/zenodo.20124205

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