UZOQ MUDDATLI AKTIVLARNI MOLIYAVIY HISOBOTDA AKS ETTIRISHNI MASALALARI

Moxira Gʻoziyeva

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

Abstract: Buxgalteriya hisobi subyektlari amaliyotida asosiy vositalarga amortizatsiya hisoblash va hisobga olish,dastlabki tan olishda va undan keyingi qayta baholash, haqqoniy qiymatini aniqlash, qadrsizlanishini tekshirish hamda ulargadoir axborotlarni moliyaviy hisobotda to‘g‘ri va ishonchli aks ettirish masalalariga oid muammolar ko‘zga tashlanmoqda.Ushbu maqolada biz asosiy vositalar amortizatsiyasi hisobining amaldagi holati va uni takomillashtirish masalasiga batafsilto‘xtalib, ularni takomillashtirish bo‘yicha taklif va tavsiyalar berib o‘tdik.

Keywords: uzoq muddatli aktivlar; asosiy vositalar; eskirish; amortizatsiya normalari; me’yoriy-huquqiy hujjatlar; Soliq kodeksi; moliyaviy hisobot; qaydnoma; tan olish; baholash; hisobga olish. (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:11131

DOI: 10.5281/zenodo.20748991

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