“MUVAFFAQIYATLI HARAKATLAR” (SUCCESSFUL EFFORTS) USULI ASOSIDA GEOLOGIYAQIDIRUV XARAJATLARINI KAPITALLASHTIRISH MEXANIZMINI TAKOMILLASHTIRISH

Nurbek Rizayev and Bahodir Izbasarov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, 500-503

Abstract: Mazkur tezisda “Muvaffaqiyatli harakatlar” (Successful Efforts) usuli asosida geologiya-qidiruvxarajatlarini kapitallashtirish mexanizmini takomillashtirish masalalari tadqiq etilgan. Geologiya-qidiruv ishlarigasarflanadigan xarajatlarning iqtisodiy mazmuni, ularni aktiv sifatida tan olish hamda hisobot davri xarajatlari sifatidaaks ettirish mezonlari tahlil qilingan. Tadqiqot jarayonida geologiya-qidiruv xarajatlarini hisobga olishning xalqaroamaliyotda qo‘llaniladigan “Full Cost” va “Successful Efforts” usullari o‘rganilib, ularning o‘ziga xos xususiyatlaribaholangan. Shuningdek, MHXS (IFRS) 6 “Foydali qazilmalarni qidirish va baholash” standarti talablari asosidaqidiruv aktivlarini tan olish, baholash hamda ularning qadrsizlanishini aniqlash masalalari ko‘rib chiqilgan. Tadqiqotnatijasida geologiya-qidiruv xarajatlarini iqtisodiy samaradorlik mezonlari asosida kapitallashtirish, analitik hisobnitakomillashtirish va moliyaviy hisobot axborotlarining ishonchliligini oshirishga qaratilgan ilmiy-amaliy takliflar ishlabchiqilgan.

Keywords: geologiya-qidiruv ishlari; qidiruv xarajatlari; kapitallashtirish; Successful Efforts; Full Cost; IFRS 6; qidiruv aktivlari; buxgalteriya hisobi; moliyaviy hisobot (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... D/article/view/11872 Abstract page (text/html)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... download/11872/10001 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:id:11872

DOI: 10.5281/zenodo.21888544

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().