Yuridik shaxslarni tugatishning normativ-huquqiy ta’minoti

Ikram Davletov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2

Abstract: Ushbu maqolada normativ-huquqiy hujjatlar va soha mutaxassislarining asarlarini o‘rganish asosida“Bankrotlik” va “to‘lovga qobiliyatsizlik” tushunchalari nazariy tahlil qilingan hamda statistik ma’lumotlar asosida yuridikshaxslarning tugatish tendensiyasi o‘rganilgan. Tadqiqotlar natijasida yuridik shaxslarni tugatishning tashkiliy-uslubiyjihatlarini rivojlantirish maqsadida normativ hujjatlar ishlab chiqish zarurati asoslangan. Yuridik shaxslar faoliyatiningtugatilishi jarayonida buxgalteriya hisobini yuritish va moliyaviy hisobotlarni tuzishda uzluksizlik prinsipini amaldaqo‘llashning imkonsizligi oqibatida hisob metodologiyasiga o‘zgartirishlar kiritilishi zarurligi asoslangan. Uzluksiz faoliyatko‘rsatayotgan va tugatish jarayonlari amalga oshirilayotgan yuridik shaxslarda buxgalteriya hisobi prinsiplarining amalqilish xususiyatlari qiyosiy tavsiflanib, umumiy va farqli jihatlari ochib berilgan. Shuningdek, “Yuridik shaxslarni tugatishdamoliyaviy hisobotni tuzish bo‘yicha uslubiy tavsiyalar” ishlab chiqilishi tavsiya etilgan.

Keywords: yuridik shaxs; korxona; to‘lovga layoqatsizlik; tugatish; normativ-huquqiy hujjat; moliyaviy hisobot; balans. (search for similar items in EconPapers)
Date: 2024
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