IMPROVING THE ACCOUNTING OF FINANCIAL INSTRUMENTS
https://doi.org/10.5281/zenodo.15382529
Keywords:
Financial instruments, recognition, measurement, financial assets, financial liabilities, effective interest rate, disclosure.Abstract
The objective of this standard is to establish the principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities. It applies to the classification of financial instruments, from the issuer's perspective, as financial assets, financial liabilities and equity instruments, the classification of interest, dividends, profits and losses, and the situations in which financial assets and financial liabilities are to be offset.
Downloads
References
O‘zbekiston Respublikasi Prezidentining 2015 yil 24 apreldagi «Aksiyadorlik jamiyatlarida zamonaviy korporativ boshqaruv uslublarini joriy etish chora-tadbirlari to‘g‘risida»gi PF-4720-sonli Farmoni.
O‘zbekiston Respublikasi Prezidentining 2017 yil 7 fevraldagi “O‘zbekiston Respublikasini yanada rivojlantirish bo‘yicha Harakatlar strategiyasi to‘g‘risida”gi PF-4947-son Farmoni. 3.2-band. O‘zbekiston Respublikasi qonun hujjatlari to‘plami, 2017 y., 6-son, 70-modda
O‘zbekiston Respublikasi Vazirlar Mahkamasining 1999 yil
fevraldagi «Mahsulot (ish, xizmat) larni ishlab chiqarish va sotish xarajatlarining tarkibi hamda moliyaviy natijalarni shakllantirish tartibi to‘g‘risida»gi №54-sonli qarori.
Davlat ulushi bo‘lgan aktsiyadorlik jamiyatlari va boshqa xo‘jalik yurituvchi sub’ektlar faoliyati samaradorligin baholash mezonlari to‘g‘risidagi Nizom. O‘zbekiston Respublikasi Vazirlar Mahkamasining 2015 yil 28 iyuldagi 207-son qarori bilan tasdiqlangan.
Xalqaro moliyaviy hisobot standartlari asosida banklarda buxgalteriya hisobi. O‘quv qo‘llanma. Hammuallif – T.: “MOLIYA”, 2010 -272 b.
Moliyaviy hisobotning xalqaro standartlari. http://finansist.uz/uz/moliyaviy-hisobotning-xalqaro-standartlari-ozbekistonda-qollanilishi/ 2018 y. 555 Раздаточный материал по курсу повышения квалификации: «Между-народные стандарты финансовой отчетности (МСФО). O‘zbekiston auditorlar palatasi. Tashkent-2015. 335-bet.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
