NODAVLAT OLIY TA’LIM MUASSASALARIDA AKTIVLAR HISOBI VA ULARNI MOLIYAVIY HISOBDA AKS ETTIRISH AMALIYOTI
DOI:
https://doi.org/10.5281/zenodo.22280156Abstract
Maqolada nodavlat oliy ta’lim muassasalarida aktivlar hisobi va ularni moliyaviy hisobda aks ettirish amaliyoti
tahlil qilingan. Aktivlarning faqat texnik turi bo’yicha hisobga olinishi natijasida ularning ta’lim jarayonidagi roli va moliyalashtirish
manbai bilan bog’liqligi yo’qolishi asoslangan. Tadqiqotda uzoq muddatli aktivlarni texnik turi bilan bir qatorda
ta’lim, ilmiy-tadqiqot, ma’muriy va yordamchi faoliyatdagi funksional vazifasi bo’yicha hisobga olish, ularni moliyalashtirish
manbalari bilan bog’lashga xizmat qiluvchi “aktiv pasporti” va kapital loyiha kartochkasi asosida hisobga olish tartibi takomillashtirilgan.
Keywords
aktivlar hisobi, aktiv pasporti, kapital loyiha kartochkasi, funksional tasniflash, moliyalashtirish manbai, amortizatsiya, IAS 16, nodavlat oliy ta’lim muassasasiReferences
IAS 16 “Property, Plant and Equipment”. — London: IFRS Foundation.
IAS 38 “Intangible Assets”; IAS 36 “Impairment of Assets”. — London: IFRS Foundation.
IFRS 16 “Leases”; IAS 20 “Accounting for Government Grants”. — London: IFRS Foundation.
IASB. Conceptual Framework for Financial Reporting. — London: IFRS Foundation, 2018.
FASB. ASC 958 “Not-for-Profit Entities”. — Norwalk: FASB.
NACUBO. Costing methodology for higher education. — Washington: NACUBO.
IPSASB. International Public Sector Accounting Standards. — New York: IFAC.
O’zbekiston Respublikasining “Buxgalteriya hisobi to’g’risida”gi Qonuni (2016-yil 13-aprel, O’RQ-404-son). https://lex.
uz/docs/-2931253?otherlang=1
O’zbekiston Respublikasining “Ta’lim to’g’risida”gi Qonuni (2020-yil 23-sentabr, O’RQ-637-son) https://lex.uz/docs/-
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