Baholangan majburiyatlar hisobini takomillashtirish

Farxodjon Ochilov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 5

Abstract: Mazkur maqolada xo‘jalik yurituvchi subyektlarning moliyaviy hisobotlarida baholangan majburiyatlarni tanolish, baholash hamda moliyaviy hisobotlarda yoritib berish masalalariga atroflicha to‘xtalib o‘tilgan. Shuningdek, xo‘jalikyurituvchi subyektlar amaliyotida uchraydigan turli yuridik hamda konstruktiv javobgarliklar asosida yuzaga keladiganbaholangan majburiyatlarni buxgalteriya hisobida to‘g‘ri rasmiylashtirish va moliyaviy hisobotlarda baholangan majburiyatlarbo‘yicha ma’lumotlarni haqqoniy yoritib berish maqsadida baholangan majburiyatlarni buxgalteriya hisobida tanolish va aks ettirish bo‘yicha takliflar ishlab chiqilgan. Shu bilan birga, baholangan majburiyatlarning eng keng tarqalganturlaridan biri hisoblangan restrukturizatsiya bo‘yicha baholangan majburiyatlarning turlari va tasnifi bo‘yicha xulosalarshakllantirilgan. Xususan, restrukturizatsiya bilan bog‘liq xarajatlar tasnifi hamda baholangan majburiyatni tan olishyo‘nalishlari va tartibi bo‘yicha taklif hamda tavsiyalar berilgan.

Keywords: Buxgalteriya hisobi; moliyaviy hisobot; rezervlar; baholangan majburiyatlar; shartli majburiyatlar; restrukturizatsiya; xarajatlar. (search for similar items in EconPapers)
Date: 2024
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