XALQARO BUXGALTERIYA STANDARTLARI BO'YICHA QO'SHMA KORXONALARDA ASOSIY VOSITALARNI HISOBGA OLISHNING O'ZIGA XOS YONDASHUVLARI
Abstract
Ushbu maqolada qo‘shma korxonalarda asosiy vositalarni hisobga olishda moliyaviy hisobotning xalqaro standartlarini (MHXS) qo‘llash masalalari o‘rganilib, O‘zbekistonda ushbu standartlarning joriy etilishiga alohida e’tibor qaratilgan. Shuningdek, O‘zbekiston moliyaviy tizimlarini modernizatsiya qilishni davom ettirar ekan, 16-BMS (Asosiy vositalar), 11-IFRS (Qo‘shma kelishuvlar) va 28-IAS Tadqiqot qo‘shma korxonalar va qo‘shma korxonalarda asosiy vositalar qanday hisobga olinishi, O‘zbekiston kabi rivojlanayotgan bozorlar BHMSni qabul qilishda duch keladigan qiyinchiliklar va imkoniyatlarni ham muhokama qilingan.
Kalit so‘zlar: Asosiy vositalarni hisobga olish, Qo'shma korxonalar, IFRS, 16 BMS, BHMS 11, BMS 28, Asosiy vositalar, O'z kapitali usuli, O'zbekiston hisobi standartlari, Moliyaviy hisobotning shaffofligi.
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