XALQARO MOLIYAVIY HISOBOT STANDARTLARIGA MUVOFIQ JORIY AKTIVLARNI HISOBGA OLISHNI TAKOMILLASHTIRISH

Dilobar Mavlyanova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Ushbu maqola 2-sonli Xalqaro moliyaviy hisobot standartining (XMHXS 2) asosiy qoidalarinisharhlaydi va uni amaliy qoʻllash masalalarini koʻrib chiqadi. Oʻquvchilarga mavzuni yanada tushunarli qilishmaqsadida zaxiralarning iqtisodiy mohiyati yoritilib, tayyor mahsulotlar, tovarlar va tugallanmagan ishlabchiqarish tannarxini aniqlash, zaxiralarni baholash, sof sotish qiymati hamda zaxiralarning qadrsizlanishibo‘yicha misollar keltirilgan. Shuningdek, ushbu jarayonlarning korxonaning moliyaviy hisobotlariga ta’sirimoliyaviy holat to‘g‘risidagi hisobot va foyda hamda zararlar to‘g‘risidagi hisobotdan ko‘chirmalar orqali aksettirilgan.

Keywords: amortizatsiya; tayyor mahsulotlar; ish haqi; zaxiralar; tugallanmagan ishlab chiqarish; normal ishlab chiqarish quvvati; ishlab chiqarish xarajatlari; tovarlar (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:6:id:11226

DOI: 10.5281/zenodo.20785940

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