Uzoq muddatli aktivlar hisobini xalqaro standartlar asosida takomillashtirish

Faxritdin Hakimov

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

Abstract: Mazkur maqolada uzoq muddatli aktivlarni xalqaro moliyaviy hisobot standartlari asosida hisobga olish bilanbog‘liq nazariy yondashuvlar hamda xorijiy va mahalliy tadqiqotchilarning ilmiy qarashlari tahlil qilinadi. Shuningdek,aktivlarni tan olish, dastlabki va keyingi baholash, shuningdek, ularni hisobga olish tamoyillarining mohiyati chuquro‘rganiladi. Tadqiqotda xalqaro standartlar amaliyotini milliy hisob tizimi bilan solishtirish orqali hisobni takomillashtirishyo‘nalishlari aniqlanadi.

Keywords: uzoq muddatli aktivlar; xalqaro standartlar; buxgalteriya hisobi; baholash usullari; tan olish mezonlari (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:5073

DOI: 10.5281/zenodo.15294310

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