XO‘JALIK YURITUVCHI SUBYEKTLARDA HISOB SIYOSATINING USLUBIY JIHATLARI
DOI:
https://doi.org/10.5281/zenodo.18362252Keywords:
moliyaviy hisob, hisob siyosati, aktivlar, tovar-moddiy zaxiralar, majburiyatlar, daromadlar, xarajatlarAbstract
Ushbu maqolada xo‘jalik yurituvchi subyektlarda hisob siyosatining moliyaviy hisobotni shakllantirishdagi
o‘rni va ahamiyati yoritilgan. Tadqiqot natijasida hisob siyosatining uslubiy jihatlari tahlil qilinib, uni takomillashtirishga
qaratilgan ilmiy-amaliy takliflar ishlab chiqilgan
References
Raičević, J. Accounting policies in the function of quality assessment of financial statements. — Economic Themes,
(3), 357–373-betlar.
Fekete, Sz., Damagum, Y. M., Mustaţă, R., Matiş, D., Popa, I. Explaining accounting policy choices of SMEs: An
empirical research on the evaluation methods. — European Research Studies, XIII(1), 2010.
Armstrong, C. S., Glaeser, S., Kepler, J. D. (2019). Accounting quality and the transmission of monetary policy. —
Journal of Accounting and Economics, 68(2–3), 101265. https://doi.org/10.1016/j.jacceco.2019.101265
Siagian, F., Handika, R. (2024). Accounting policy changes and firm debts: Evidence from Japan. — Accounting,
Finance & Governance Review, 32, 1–27-betlar.
Karimov, A. A., Kurbanbayev, J. E., Jumanazarov, S. A. Moliyaviy hisob va hisobot. Darslik. — Toshkent: “Iqtisodmoliya”,
— 400 bet.
Abdusalomova, N. B., Temirov, F. T. Moliyaviy hisob. O‘quv qo‘llanma. — Toshkent: “Iqtisodiyot”, 2021. — 283 bet.
Toshmamatov, N., Ismanov, I., Buzrukhanov, S. Moliyaviy hisob va hisobot. Darslik. — Toshkent: “Sano-Standart”,
— 560 bet.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT

This work is licensed under a Creative Commons Attribution 4.0 International License.