Asosiy vositalarni hisobga olish va ularni audit qilish masalalari: nazariy va amaliy yondashuvlar
DOI:
https://doi.org/10.5281/zenodo.17258248Keywords:
Asosiy vositalar, buxgalteriya hisobi, audit, amortizatsiya, qadrsizlanish, IFRS, BHMS, shaffoflikAbstract
Ushbu maqolada asosiy vositalarni buxgalteriya hisobi va ularni audit qilish masalalari o‘rganilgan. Xususan,
O‘zbekistonda amaldagi milliy standartlar (BHMS-NAS) hamda xalqaro moliyaviy hisobot standartlari (MHXS-IFRS)
o‘rtasidagi tafovutlar tahlil qilingan. Amortizatsiya siyosatini shakllantirish, asosiy vositalar qadrsizlanishini hisobga olish,
shuningdek, komponent yondashuvini qo‘llash bo‘yicha xorijiy va mahalliy olimlarning tadqiqotlari ko‘rib chiqildi. Tadqiqot
natijalarida asosiy vositalar hisobi va auditini takomillashtirish uchun metodologik takliflar ishlab chiqildi
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