TOVAR-MODDIY ZAXIRALAR HISOBINI XALQARO STANDARTLARGA MOSLASHTIRISH
Sayohat Zaripova
GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4
Abstract:
Mazkur maqolada tovar-moddiy zaxiralar hisobini xalqaro moliyaviy hisobot standartlari asosida yuritishmasalalari yoritilgan. Xususan, milliy hisob tizimi bilan xalqaro standartlar o‘rtasidagi farqlar, zaxiralarni baholash usullariva ularning moliyaviy natijalarga taʼsiri tahlil qilingan. Shuningdek, O‘zbekistonda amalga oshirilayotgan iqtisodiy islohotlardoirasida buxgalteriya hisobini modernizatsiya qilish zarurati asoslab berilgan. Tadqiqot natijasida zaxiralar hisobinitakomillashtirish bo‘yicha amaliy takliflar ishlab chiqilgan
Keywords: tovar-moddiy zaxiralar; xalqaro standartlar; BHMS; IFRS; FIFO; o‘rtacha qiymat usuli; buxgalteriya hisobi; moliyaviy hisobot; baholash; inventarizatsiya (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:4:id:10463
DOI: 10.5281/zenodo.20257917
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