MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA MOLIYAVIY AKTIVLARNI TAN OLISH

MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA MOLIYAVIY AKTIVLARNI TAN OLISH

Authors

  • Oybarchin Odiljonova

DOI:

https://doi.org/10.5281/zenodo.17959122

Keywords:

Aktiv, moliyaviy aktiv, moliyaviy majburiyat, iqtisodiy resurs, pul

Abstract

Maqolada moliyaviy hisobotlarning xalqaro standartlari (MHXS/IFRS) asosida aktivlar, ayniqsa moliyaviy
aktivlarning tan olinishi, baholanishi va e’tirof etilishi tartibi o‘rganilgan, shuningdek, bu jarayon milliy buxgalteriya
hisob amaliyoti bilan taqqoslangan. Shuningdek, Xalqaro moliyaviy hisobot standartlariga asoslangan holda moliyaviy
aktivlarning tan olinishi bo‘yicha milliy amaliyotdagi mavjud tafovutlar tizimli tarzda tahlil qilingan

Author Biography

Oybarchin Odiljonova

Toshkent davlat iqtisodiyot universiteti
Buxgalteriya hisobi kafedrasi tayanch doktaranti,
ISFT instituti Buxgalteriya hisobi kafedrasi o‘qituvchisi

References

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Research, 2008.

6. Deloitte. IFRS 9 – Application Guidance and Illustrative Examples, 2020.

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11. O‘zbekiston Respublikasi Moliya vazirligi. MHXSga o‘tish bo‘yicha metodik qo‘llanma, 2022.

12. O‘zbekiston Respublikasi Markaziy banki. Banklarda kredit riskini baholash metodologiyasi, 2023.

13. Abdullayev A. Moliyaviy instrumentlar hisobi: milliy va xalqaro talqin. Toshkent, 2020.

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17. www.my.soliq.uz

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Published

2025-12-01

How to Cite

Odiljonova , O. (2025). MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA MOLIYAVIY AKTIVLARNI TAN OLISH. GREEN ECONOMY AND DEVELOPMENT, 3(12). https://doi.org/10.5281/zenodo.17959122

Issue

Vol. 3 No. 12 (2025): «Yashil iqtisodiyot va taraqqiyot» jurnali 12-son

Section

Articles

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Copyright (c) 2025 GREEN ECONOMY AND DEVELOPMENT

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