XALQARO STANDARTLAR ASOSIDA IJARA HISOBI TIZIMINI TAKOMILLASHTIRISH MASALALARI

Yulduz Xoliqulova

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

Abstract: Mazkur maqolada xalqaro moliyaviy hisobot standartlari asosida ijara hisobi tizimini takomillashtirishmasalalari tadqiq etilgan. Xususan, IFRS–16 “Leases” standarti asosida ijara operatsiyalarini buxgalteriya hisobida aksettirishning nazariy va amaliy jihatlari tahlil qilingan. Tadqiqot davomida milliy hisob tizimi hamda xalqaro standartlaro‘rtasidagi farqlar o‘rganilib, ijara majburiyatlari va foydalanish huquqi aktivlarini tan olishning moliyaviy natijalarga ta’siribaholangan. Shuningdek, O‘zbekiston korxonalarida IFRS–16 standartini joriy etish jarayonidagi mavjud muammolaraniqlanib, ularni bartaraf etish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan

Keywords: IFRS–16; ijara hisobi; xalqaro standartlar; foydalanish huquqi aktivi; ijara majburiyati; moliyaviy hisobot; buxgalteriya hisobi (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:10482

DOI: 10.5281/zenodo.20236520

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