О'ZBЕKISTОNDА SANOAT KORXONALARINING MHXS ASOSIDA TMZLARINING MOLIYYAVIY HISOBOTLARINI TOPSHIRISHDAGI MAJBURIYATLAR
https://doi.org/10.5281/zenodo.15083261
##semicolon##
Milliy hisob##common.commaListSeparator## xalqaro standartlarga muvofiqlashtirish##common.commaListSeparator## majburiyatlar##common.commaListSeparator## kichik biznes va tadbirkorlik##common.commaListSeparator## moliyaviy hisobot##common.commaListSeparator## moliyaviy holatAbstrak
Ushbu maqolada shuningdek, majburiyatlar moliyaviy hisobot shakli bo‘lgan buxgalteriya balansining passiv qismida aks ettirish tartibi belgilangan[1]. Bundan ko‘rinadiki, milliy hisob va hisobot tizimimizda baholangan majburiyatlar va shartli majburiyatlarni alohida hisobga olish va moliyaviy hisobotda aks ettirish tartibi ko‘rsatib o‘tilmagan. Xalqaro amaliyotda esa baholangan majburiyatlar va shartli majburiyatlarni hisobga olish va moliyaviy hisobotlarda aks ettirish
37-sonli “Baholangan majburiyatlar, shartli majburiyatlar va shartli aktivlar” nomli buxgalteriya hisobining xalqaro standarti (BHXS) bilan tartibga solinadi.
[1]O‘zbekiston Resptublikasi Moliya vazirining 2002 yil 27 dekabrdagi 140-son buyrug‘iga
1-son ILOVA. https://lex.uz/docs/821320#4196995
Yuklashlar
##submission.citations##
O‘zbekiston Respublikasi “Buxgalteriya hisobi to‘g‘risida”gi Qonuni (yangi tahriri). 2016 yil 13 aprel. O‘RQ-404-son. https://lex.uz/acts/2931253
O‘zbekiston Respublikasining 21-sonli «Xo‘jalik yurituvchi sub’ektlarning moliya-xo‘jalik faoliyati buxgalteriya hisobi hisobotlar rejasi va uni qo‘llash bo‘yicha yo‘riqnomani tasdiqlash to‘g‘risida»gi buxgalteriya hisobining milliy standarti. https://lex.uz/acts/417624
O‘zbekiston Resptublikasi Moliya vazirining 2002 yil 27 dekabrdagi 140-son buyrug‘iga 1-son ILOVA. https://lex.uz/docs/821320#4196995
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