XALQARO STANDARTLAR ASOSIDA IJARA HISOBI TIZIMINI TAKOMILLASHTIRISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.20236520Ключевые слова:
IFRS–16, ijara hisobi, xalqaro standartlar, foydalanish huquqi aktivi, ijara majburiyati, moliyaviy hisobot, buxgalteriya hisobiАннотация
Mazkur maqolada xalqaro moliyaviy hisobot standartlari asosida ijara hisobi tizimini takomillashtirish
masalalari tadqiq etilgan. Xususan, IFRS–16 “Leases” standarti asosida ijara operatsiyalarini buxgalteriya hisobida aks
ettirishning nazariy va amaliy jihatlari tahlil qilingan. Tadqiqot davomida milliy hisob tizimi hamda xalqaro standartlar
o‘rtasidagi farqlar o‘rganilib, ijara majburiyatlari va foydalanish huquqi aktivlarini tan olishning moliyaviy natijalarga ta’siri
baholangan. Shuningdek, O‘zbekiston korxonalarida IFRS–16 standartini joriy etish jarayonidagi mavjud muammolar
aniqlanib, ularni bartaraf etish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan
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