Moliyaviy natijalarning tavsifini takomillashtirish

Farizabonu Yusupova

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2

Abstract: Ushbu maqolada moliyaviy natijalarning tavsifini takomillashtirish borasidagi dolzarb masalalar qayd qilingan.Xorijlik va mamlakatimiz olimlari tomonidan moliyaviy natijalarga berilgan ta’riflar tanqidiy o‘rganilgan. Tadqiqot ishidamoliyaviy natijalarga takomillashgan mualliflik ta’rifi ishlab chiqilgan. Keltirilgan ta’rifda xalqaro standartlarga muvofiqmoliyaviy natijalar shakllanishi, daromad va xarajatlarni muvofiqlik prinsipiga asosan bir-biriga taqqoslanishi natijasidafoyda yoki zarar yuzaga kelishi, foyda xususiy kapitalni ko‘paytiruvchi, zarar esa xususiy kapitalni kamaytiruvchi omilekanligi inobatga olingan. Hisoblash, realizatsiya, muvofiqlik, va iqtisodiy naf olish prinsiplarining amal qilish ketma-ketligitavsiya etilgan.

Keywords: moliyaviy natijalar; daromadlar; xarajatlar; foyda; hisoblash; muvofiqlik; iqtisodiy naf olish. (search for similar items in EconPapers)
Date: 2024
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