Chiqib ketayotgan aktivlarni hisobga olish va baholash masalalari

Dinora Kuziyeva

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: Ushbu maqolada uzoq muddatli aktivlarning buxgalteriya hisobida aks ettirilishi va baholanishi bilan bog‘liqdolzarb masalalar yoritilgan. Xususan, aktivlarning tasnifi, realizatsiya qilishdagi huquqiy va amaliy jihatlar, sotishxarajatlari va amortizatsiya hisob-kitoblariga oid muammolar tahlil qilingan. Shuningdek, chiqib ketayotgan aktivlarningqiymatini aniqlashda qo‘llaniladigan zamonaviy yondashuvlar ham ko‘rib chiqilgan. Muallif tomonidan ilgari surilganxulosalar va takliflar, amaliyotga yo‘naltirilgan bo‘lib, hisob siyosatini takomillashtirishga qaratilgan

Keywords: uzoq muddatli aktivlar; sotish xarajatlari; amortizatsiya; aktivlarning chiqib ketishi; hisob siyosati (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:4:id:4941

DOI: 10.5281/zenodo.15249170

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