Moliyaviy hisobotning xalqaro standartlariga muvofiq daromadni tan olish masalalari

Abrorbek Kozimjonov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2

Abstract: Ushbu maqolada moliyaviy hisobotning xalqaro standartlari (MHXS) talablariga asosan tushumni tan olishtartib qoidalari ko‘rib chiqilgan. Buxgalteriya hisobi milliy standartlari (BHMS) bilan Moliyaviy hisobotining xalqaro standartlariasosida daromadni tan olishning o‘ziga hos xususiyatlari ochib berilgan va daromadlarni moliyaviy hisobotlardaaks ettirish bo‘yicha tavsiyalar ishlab chiqilgan. Shu bilan birga, 15-son “Xaridorlar bilan shartnomalar bo‘yicha tushum”Moliyaviy hisobotning xalqaro standartiga muvofiq tushumni tan olishning besh bosqichli model o‘rganilib tadqiq etilgan.

Keywords: daromad; tushum; MHXS; BHXS; shartnoma bo‘yicha aktiv; majburiyat; xaridor; shartnoma. (search for similar items in EconPapers)
Date: 2024
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