LIZING OLUVCHI KORXONALARDA BUXGALTERIYA HISOBINI XALQARO STANDARTLAR ASOSIDA YURITILISHI
DOI:
https://doi.org/10.5281/zenodo.18268112Keywords:
lizing, IFRS 16, buxgalteriya hisobi, lizing oluvchi, foydalanish huquqi aktivi, lizing majburiyati, moliyaviy hisobot, xalqaro standartlar, balans, amortizatsiya.Abstract
Ushbu maqolada lizing oluvchi korxonalarda buxgalteriya hisobini xalqaro moliyaviy hisobot standartlari,
xususan IFRS 16 “Ijara” standarti asosida yuritish masalalari ilmiy-amaliy jihatdan atroflicha tahlil qilingan. Global
iqtisodiy muhit sharoitida moliyaviy hisobotlarning shaffofligi va taqqoslanishini ta’minlash muhim ahamiyat kasb etib,
lizing operatsiyalarining balansda to‘g‘ri aks ettirilishi korxonaning real moliyaviy holatini xolis baholash imkonini beradi.
Maqolada IFRS 16 ning avvalgi IAS 17 standartidan tub farqlari ochib berilib, lizing oluvchilar uchun yagona hisob modeli
joriy etilishining afzalliklari asoslab berilgan. Tadqiqot jarayonida nazariy va qiyosiy tahlil, normativ-huquqiy hujjatlarni
o‘rganish hamda amaliy misollar metodlaridan foydalanilgan. Lizing shartnomalarini hisobga olish jarayoni sakkiz
bosqichda yoritilib, har bir bosqichning mazmuni va buxgalteriya hisobidagi ahamiyati tizimli ravishda ko‘rsatib berilgan.
Shuningdek, lizing operatsiyalarining schyotlar rejasida aks ettirilishi jadval asosida bayon etilgan. Tadqiqot natijalari
IFRS 16 ga muvofiq foydalanish huquqi aktivi va lizing majburiyatlarini balansda tan olish moliyaviy hisobotlarning
ishonchliligini oshirishini, balansdan tashqari majburiyatlarni qisqartirishini hamda investorlar va foydalanuvchilar uchun
axborot sifatini yaxshilashini tasdiqlaydi. Xulosa qismida milliy buxgalteriya tizimini xalqaro standartlarga uyg‘unlashtirish,
hisob siyosatini takomillashtirish va lizing hisobini avtomatlashtirish bo‘yicha amaliy takliflar ilgari surilgan.
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