INVESTITSIYALAR BUXGALTERIYA HISOBINI TAKOMILLASHTIRISH

I.Boymurodov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Ushbu maqolada investitsiyalar tushunchasining iqtisodiy mohiyati, ularni buxgalteriyahisobida aks ettirishning nazariy va amaliy jihatlari tahlil qilingan. Muallif tomonidan moliyaviy investitsiyalarningturlari, ularni baholash usullari va hisobga olish tartibi milliy standartlar asosida yoritilgan. Shuningdek,investitsiyalarni aksiyalar emissiyasi, aktivlar almashinuvi va pul mablag‘lari orqali amalga oshirish holatlarimisollar asosida ko‘rib chiqilgan. Tadqiqotda investitsiyalarni hisobga olishda joriy bozor qiymatidanfoydalanishning ustuvorligi, emissiya daromadini to‘g‘ri aks ettirish va almashinuv operatsiyalarida baholashmasalalarining ahamiyati asoslab berilgan. Maqola yakunida buxgalteriya hisobining shaffofligini ta’minlash vamoliyaviy hisobot sifatini oshirishga qaratilgan takliflar ishlab chiqilgan.

Keywords: investitsiyalar; moliyaviy investitsiyalar; buxgalteriya hisobi; joriy qiymat; emissiya daromadi; qimmatli qog‘ozlar; aktivlar almashinuvi; milliy standartlar. (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:6:id:10886

DOI: 10.5281/zenodo.20636978

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