SANOAT KORXONALARIDA MOLIYAVIY HOLAT TO'G'RISIDAGI UZOQ MUDDATLI AKTIVLAR HISOBOTI
https://doi.org/10.5281/zenodo.15074837
Keywords:
Asosiy vositalar, eskirish, asosiy vositalarni hisobdan chiqarish, davlat grantlari, investitsion mulk, qiymat bo‘yicha baholashAbstract
Ushbu maqolada sanoat korxonalarida asosiy vositalarni dastlabki tan olish, baholash, eskirish hisoblash, qayta baholash, qadrsizlanish bo‘yicha testdan o‘tkazish va asosiy vositalar to‘g‘risidagi ma’lumotlarni yoritib berishga oid hisobga olish tartibi 16-son BHXS “Asosiy vositalar”da ko‘rib chiqilgan. Asosiy 55vositalarni qadrsizlanishini testdan o‘tkazish tartibi 36-son BHXS “Aktivlar qadrsizlanishi”da batafsil yoritib berilgan. Asosiy vositalarning boshlang‘ich qiymati asosiy vositani demontaj qilish, tugatish va u joylashgan joyni qayta tiklash bo‘yicha sarflarni dastlabki hisob bahosini o‘z ichiga oladi. Asosiy vositalar bu quyidagi mezonlarga javob beradigan moddiy aktivlardir.
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