ASOSIY VOSITALAR HISOBI VA AUDITINI TAKOMILLASHTIRISH

Dilnoza To‘ychiyeva

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 5

Abstract: Mazkur maqolada asosiy vositalar hisobi va auditini takomillashtirishning nazariy-metodologik hamda amaliyjihatlari kompleks tarzda tahlil qilingan. Tadqiqotda asosiy vositalarni tan olish mezonlari, ularning boshlang‘ich qiymatinianiqlash, amortizatsiya hisoblash usullari, qayta baholash mexanizmlari hamda inventarizatsiya jarayonlarini samaralitashkil etish masalalari chuqur o‘rganilgan. Shuningdek, moliyaviy hisobotlarning ishonchliligini ta’minlashda ushbujarayonlarning o‘rni asoslab berilgan. Maqolada asosiy vositalar auditi jarayonida ichki nazorat tizimini kuchaytirish,hujjatlashtirishni standartlashtirish hamda zamonaviy raqamli texnologiyalarni joriy etish orqali audit samaradorliginioshirish yo‘nalishlari taklif etilgan.

Keywords: asosiy vositalar; buxgalteriya hisobi; audit; amortizatsiya; inventarizatsiya; qayta baholash; ichki nazorat; raqamlashtirish; moliyaviy hisobot. (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:5:id:10431

DOI: 10.5281/zenodo.20186380

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