QURILISH KORXONALARIDA AKTIVLARNI TAN OLISHNING XALQARO STANDARTLARGA MOSLASHTIRISHNI O‘ZIGA XOS XUSUSIYATLARI

To‘lqin Yahyoyev

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

Abstract: Ushbu maqolada qurilish korxonalarida aktivlarni tan olish jarayonini xalqaro moliyaviy hisobot standartlarigamoslashtirishning o‘ziga xos xususiyatlari tahlil qilingan. Xususan, aktivlarni tan olish mezonlari, ularni baholash, hisobgaolish va moliyaviy hisobotda aks ettirish jarayonlari Xalqaro moliyaviy hisobot standartlari (IFRS) talablari asosidayoritilgan. Qurilish sohasiga xos uzoq muddatli loyihalar, bosqichma-bosqich daromadni tan olish, aktivlar qiymatinianiqlashdagi murakkabliklar va risk omillari alohida ko‘rib chiqilgan. Tadqiqot natijasida milliy buxgalteriya tizimini xalqarostandartlarga moslashtirish orqali korxonalarning moliyaviy shaffofligini oshirish va investorlar ishonchini mustahkamlashimkoniyatlari asoslab berilgan.

Keywords: aktivlarni tan olish; qurilish korxonalari; xalqaro moliyaviy hisobot standartlari; IFRS; baholash; moliyaviy hisobot; daromadni tan olish; 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:9952

DOI: 10.5281/zenodo.19543279

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