MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA MOLIYAVIY AKTIVLARNI TAN OLISH
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https://doi.org/10.5281/zenodo.17959122##semicolon##
Aktiv, moliyaviy aktiv, moliyaviy majburiyat, iqtisodiy resurs, pul##article.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
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