HUDUDLARDAGI SANOAT KORXONALARIDA NOMODDIY AKTIVLARNI DASTLABKI TAN OLISH VA BAHOLASH
https://doi.org/10.5281/zenodo.15074738
Keywords:
Xalqaro standart, nomoddiy aktivlar, joriy davr, sarflangan harajatlar, moliyaviy holatiAbstract
Ushbu maqolada Xalqaro standartga muvofiq nomoddiy aktivlarning xususiyati shundaki, ko‘p hollarda, ularga qo‘shimcha qilinadigan aktiv yoki almashtiriladigan qism bo‘lmaydi. Demak, keyingi harajatlarning ko‘pchiligi ushbu standartdagi nomoddiy aktivning ta’rifini va tan olish mezonini qanoatlantirish o‘rniga amaldagi nomoddiy aktivda mujassamlangan kutilgan kelgusi iqtisodiy naflarni saqlashi mumkin. Shu bilan birga, odatda keyingi harajatlarni bevosita butun biznesga nisbatan ma’lum nomoddiy aktivga tegishli ekanligini aniqlash qiyinroqdir. Natijada, faqat kamdan-kam hollarda keyingi harajatlar - sotib olingan nomoddiy aktivning dastlabki tan olingandan yoki ichki yaratilgan nomoddiy aktiv tugagandan keyingi sarflangan harajatlar - aktivning balans qiymatida tan olinadi.
References
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.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
