SANOAT KORXONALARIDA MOLIYAVIY HISOBOT TUZISHDA HISOB SIYOSATI, HISOB BAHOLARIDAGI O'ZGARISHLAR VA XATOLAR:  https://doi.org/10.5281/zenodo.15080975

Jahongir Otashev

Mualliflar

Otashev Jahongir Burkhanovich International School of' finance technology And science instituti Buxgalteriya hisobi kafedrasi o'qituvchisi ##default.groups.name.author##

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Moliyaviy hisobot##common.commaListSeparator## hisob siyosati##common.commaListSeparator## hisob baholaridagi o’zgarishlar##common.commaListSeparator## xatolar##common.commaListSeparator## retrospektiv##common.commaListSeparator## perspektiv

Abstrak

Ushbu maqolada Respublikamizda ham xalqaro standartlarga muvofiq buxgalteriya hisobining milliy standartlari (BHMS) ishlab chiqilgan va ular halqaro standartlarga muvofiqlashtirilmoqda. MHXS Fondi tomonidan ishlab chiqilgan ilk standartlardan biri bu BHXS 8 “Hisob siyosatlari, hisoblab chiqilgan baholardagi o‘zgarishlar va xatolar” deb nomlanadi. Mazkur standart asosida xo‘jalik subyekt lari o‘zlarining hisob yuritish siyosati qoidalarini ishlab chiqadi. Albatta ushbu standart tavsif xarakterga ega bo‘lib umumiy qoidalarni o‘z ichiga oladi. Halqaro standartlarni o‘zlarining amaliyotiga joriy etayotgan mamlakatlarda birinchi masala bu hisob siyosatini xalqaro standartlarga muvofiqlashtirishdan iborat. Shu jihatdan olib qaralganda mazkur standart eng zaruriy shartga aylangan standartlardan hisoblanadi.

Yuklashlar

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Narkuziyev A. HUDUDLARDA INFRATUZILMANI RIVOJLANTIRISH RESURS SALOHIYATI MOHIYATI: https://doi. org/10.5281/zenodo. 14619154 //International scientific and practical conference. – 2025. – Т. 1. – №. 4. – С. 10-13.

Narkuziyev A. О'ZBЕKISTОN RЕSРUBLIKАSIDА KIСHIK BIZNЕS VА TАDBIRKОRLIK UСHUN INFRАTUZILMАNI TАKОMILLАSHTIRISH ISTIQBОLLАRI: https://doi. org/10.5281/zenodo. 14619146 //International scientific and practical conference. – 2025. – Т. 1. – №. 4. – С. 3-9.

Narkuziyev A., Baxriddinov Y. IQTISODIY FAOLIYATNI TASHKIL ETISHNING YANGI SHAKLI SIFATIDA TARMOQ IQTISODIYOTINING XUSUSIYATLARI //International Journal of scientific and Applied Research. – 2024. – Т. 1. – №. 2. – С. 51-55.

Narkuziyev A., Muxtarov F., Qarshiboyev Z. TADBIRKORLIK FAOLIYATINI RIVOJLANTIRISHDA KORXONALARNING TASHQI IQTISODIY FAOLIYATI VA UNI RIVOJLANTIRISH //International Journal of scientific and Applied Research. – 2024. – Т. 1. – №. 1. – С. 33-36.

Narkuziyev A., Umurzakova S. ROLE OF INFRASTRUCTURE TO DEVELOP SMALL BUSINESS AND ENTREPRENEURSHIP ACTIVITIES IN UZBEKISTAN //International Journal of scientific and Applied Research. – 2024. – Т. 1. – №. 1. – С. 102-120.

Narkuziyev A., Norbekova M. IMPROVING THE USE OF INFRASTRUCTURE ACTIVITIES IN THE DEVELOPMENT OF SMALL BUSINESS AND ENTREPRENEURSHIP. Science technology&Digital Finance, 1 (3), 171-186 [Электронный ресурс].

Narkuziyev A., Norbekova M. KIСHIK BIZNЕS VА TАDBIRKОRLIKNI RIVОJLАNTIRISHDА INFRАTUZILMA FAOLIYATIDAN FOYDALANISHNI TАKОMILLАSHTIRISH //Science technology&Digital finance. – 2023. – Т. 1. – №. 3. – С. 171-186.

Narkuziyev, A. (2025). THE MAIN TRENDS IN IMPROVING PRODUCTION INFRASTRUCTURE FOR SMALL BUSINESS AND ENTREPRENEURIAL ACTIVITIES IN UZBEKISTAN: https://doi.org/10.5281/zenodo.14619202. Science technology&Digital Finance, 3(1), 5-13. https://bestjournalup.com/index.php/stdf/article/view/952

Narkuziyev A. THE MOST URGENT ISSUES OF THE USE OF INFRASTRUCTURE ACTIVITIES IN THE DEVELOPMENT OF SMALL BUSINESS AND ENTREPRENEURSHIP //Journal of Contemporary World Studies. – 2023. – Т. 1. – №. 1. – С. 18-31.

Narkuziyev A. THE MOST IMPORTANT ROLE OF INFRASTRUCTURE IN REGIONS IN THE DEVELOPMENT OF SMALL BUSINESS AND ENTREPRENEURSHIP IN UZBEKISTAN //Journal of Contemporary World Studies. – 2023. – Т. 1. – №. 1. – С. 32-35.

Narkuziyev A. TURKIYA VA XITOY HUDUDLARIDA KICHIK BIZNES VA TADBIRKORLIK SOHASI UCHUN INFRATUZILMASINI RIVOJLANTIRISH BO’YICHA O ‘ZBEKISTON XAM TAJRIBALARDAN INNAVATSION USULDA FOYDALANISH: https://doi. org/10.5281/zenodo. 14375391 //Journal of International science networks. – 2024. – Т. 1. – №. 3. – С. 130-143.