MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA MOLIYAVIY AKTIVLARNI TAN OLISH

Oybarchin Odiljonova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Maqolada moliyaviy hisobotlarning xalqaro standartlari (MHXS/IFRS) asosida aktivlar, ayniqsa moliyaviyaktivlarning tan olinishi, baholanishi va e’tirof etilishi tartibi o‘rganilgan, shuningdek, bu jarayon milliy buxgalteriyahisob amaliyoti bilan taqqoslangan. Shuningdek, Xalqaro moliyaviy hisobot standartlariga asoslangan holda moliyaviyaktivlarning tan olinishi bo‘yicha milliy amaliyotdagi mavjud tafovutlar tizimli tarzda tahlil qilingan

Keywords: Aktiv; moliyaviy aktiv; moliyaviy majburiyat; iqtisodiy resurs; pul (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:12:id:8257

DOI: 10.5281/zenodo.17959122

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