INVESTITSIYA KO‘CHMAS MULKI HISOBINI TASHKIL QILISH VA TAKOMILLASHTIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.19557540Keywords:
investitsion ko‘chmas mulk, IAS 40, MHXS, moliyaviy hisobot, moliyaviy qarorlar qabul qilish, adolatli qiymat asosida baholash, boshlang‘ich qiymat, qayta baholash, aktivlarni tasniflash, daromadlarni tan olish, xarajatlarni hisobga olish, investitsion faoliyat, kapital qiymatining oshishi, ijara daromadlari, baholash usullari.Abstract
Iqtisodiyotni erkinlashtirish sharoitida moliyaviy qarorlar qabul qilish samaradorligi buxgalteriya axborotining
aniqligi, ishonchliligi va shaffofligiga bevosita bog‘liqdir. Investitsion ko‘chmas mulk korxona aktivlarining muhim tarkibiy
qismi sifatida barqaror ijara daromadlarini shakllantirish bilan birga kapital qiymatini oshirishga xizmat qiladi, shu bois uni
to‘g‘ri va asosli hisobga olish moliyaviy hisobotlarning haqqoniyligini ta’minlashda muhim ahamiyat kasb etadi. Xalqaro
moliyaviy hisobot standartlari, xususan IAS 40 “Investitsion ko‘chmas mulk” standarti ushbu aktivlarni tan olish, baholash
va hisobotda aks ettirishning yagona metodologik asoslarini belgilaydi, biroq amaliyotda aktivlarni to‘g‘ri tasniflash,
baholash usullarini tanlash hamda ishonchli bozor ma’lumotlarining yetishmasligi kabi muammolar mavjud. Shu nuqtayi
nazardan, mazkur tadqiqot investitsion ko‘chmas mulk hisobining moliyaviy qarorlar qabul qilishdagi o‘rnini ochib berish
va uning amaliy qo‘llanishidagi asosiy muammolarni tahlil qilishga qaratilgan.
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