IJARA OPERATSIYALARIDA BUXGALTERIYA HISOBINING KAMCHILIKLARI VA UZVIY TAKOMILLASHTIRISH ISTIQBOLLARI
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https://doi.org/10.5281/zenodo.19504816##semicolon##
ijara operatsiyalari, buxgalteriya hisobi, inson omili, moliyaviy hisobot, aktivlar va majburiyatlar, hisob siyosati, xalqaro standartlar, IFRS-16, takomillashtirish, audit##article.abstract##
Mazkur maqola ijara operatsiyalarini buxgalteriya hisobida yuritishda yuzaga keladigan kamchiliklar va ularni
takomillashtirish istiqbollarini o‘rganishga bag‘ishlangan. Tadqiqot jarayonida o‘zbek olimlari hamda xalqaro manbalar
tahlil qilinib, inson omilining hisob sifatiga ta’siri alohida o‘rganildi [4–5, 6, 8]. Natijalar shuni ko‘rsatdiki, buxgalteriya
xodimlarining malaka darajasi, amaliy tajribasi hamda xalqaro standartlarni bilish darajasi hisob sifatini sezilarli darajada
belgilaydi [1, 3, 8]. Shuningdek, raqamli texnologiyalar va metodologik yondashuvlarni takomillashtirish orqali inson omili
bilan bog‘liq xatoliklarni kamaytirish mumkin
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