IJARA OPERATSIYALARIDA BUXGALTERIYA HISOBINING KAMCHILIKLARI VA UZVIY TAKOMILLASHTIRISH ISTIQBOLLARI

Saodat Oripova

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

Abstract: Mazkur maqola ijara operatsiyalarini buxgalteriya hisobida yuritishda yuzaga keladigan kamchiliklar va ularnitakomillashtirish istiqbollarini o‘rganishga bag‘ishlangan. Tadqiqot jarayonida o‘zbek olimlari hamda xalqaro manbalartahlil qilinib, inson omilining hisob sifatiga ta’siri alohida o‘rganildi [4–5, 6, 8]. Natijalar shuni ko‘rsatdiki, buxgalteriyaxodimlarining malaka darajasi, amaliy tajribasi hamda xalqaro standartlarni bilish darajasi hisob sifatini sezilarli darajadabelgilaydi [1, 3, 8]. Shuningdek, raqamli texnologiyalar va metodologik yondashuvlarni takomillashtirish orqali inson omilibilan bog‘liq xatoliklarni kamaytirish mumkin

Keywords: ijara operatsiyalari; buxgalteriya hisobi; inson omili; moliyaviy hisobot; aktivlar va majburiyatlar; hisob siyosati; xalqaro standartlar; IFRS-16; takomillashtirish; audit (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:9924

DOI: 10.5281/zenodo.19504816

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