O‘ZBEKISTON KORXONALARIDA UZOQ MUDDATLI MOLIYAVIY INVESTITSIYALAR HISOBINI TAKOMILLASHTIRISH

Nilufar Allabergenova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 2

Abstract: Mazkur maqolada O‘zbekistonda korxonalarda uzoq muddatli moliyaviy investitsiyalarni buxgalteriyahisobida aks ettirishni takomillashtirish masalalari yoritilgan. Unda investitsiyalarni joriy va uzoq muddatli aktivlar sifatidato‘g‘ri tasniflash, ularni baholash (xarid qiymati, bozor qiymati, amortizatsiyalangan qiymat) hamda moliyaviy hisobotlardaochiqlash (disclosure) bilan bog‘liq amaliy muammolar va ushbu jarayonlarning moliyaviy hisobotlarning ishonchliligihamda taqqoslanuvchanligiga ta’siri tahlil qilinadi. Shuningdek, amaldagi normativ talablar va metodik yondashuvlaruyg‘unligi asosida korxonalarning hisob siyosatini standartlashtirishga qaratilgan takliflar ishlab chiqiladi

Keywords: uzoq muddatli moliyaviy investitsiyalar; buxgalteriya hisobi; tasniflash; baholash; amortizatsiyalangan qiymat; bozor qiymati; disclosure (ochiqlash); moliyaviy hisobot taqqoslanuvchanligi (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:2:id:9126

DOI: 10.5281/zenodo.18605127

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