MHXSDA TUSHUM VA MOLIYAVIY INSTRUMENTLAR BO‘YICHA PUL MABLAG‘LARI OQIMINI HISOBGA OLISH

Akmal Eshonqulov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7

Abstract: Ushbu maqolada pul mablagʻlari va ularning ekvivalentlarini buxgalteriya hisobida tan olishhamda MHXS (IFRS) talablariga muvofiqlashtirish masalalari yoritilgan. Xususan, 15-son MHXS “Xaridorlarbilan shartnomalar boʻyicha tushumlar” standarti asosida moliyalashtirishning salmoqli komponenti mavjudboʻlgan uzoq muddatli shartnomalarda tushumni diskontlash yoʻli bilan keltirilgan qiymatda baholash tartibiamaliy misol yordamida koʻrsatilgan

Keywords: pul mablagʻlari; pul ekvivalentlari; tushum; diskontlash stavkasi; keltirilgan qiymat; moliyaviy daromad; debitorlik qarzi; 15-son MHXS; moliyalashtirishning salmoqli komponenti; operatsion faoliyat. (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:7:id:11506

DOI: 10.5281/zenodo.21224722

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