AKTIVLAR QADRSIZLANISHI XARAJATLARINING MOLIYAVIY VA SOLIQ HISOBOTLARIGA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.20238445Keywords:
aktivlar qadrsizlanishi, BHXS 36, MHXS 9, moliyaviy aktivlar, asosiy vositalar, moliyaviy hisobot, qadrsizlanish zarari, expected credit loss, buxgalteriya hisobi, qayta baholashAbstract
Ushbu maqolada aktivlar qadrsizlanishi hisobini moliyaviy hisobotlarda aks ettirishning nazariy va amaliy
jihatlari tadqiq etilgan. Tadqiqotda 36-son “Aktivlar qadrsizlanishi” BHXS hamda 9-son “Moliyaviy vositalar” MHXS talablari
asosida asosiy vositalar va moliyaviy aktivlar qadrsizlanishi hisobini tashkil etish masalalari tahlil qilingan. Shuningdek,
BHMS va BHXS talablari o‘rtasidagi o‘xshash va farqli jihatlar o‘rganilib, aktivlar qadrsizlanishini moliyaviy hisobotlarda
aks ettirish bo‘yicha buxgalteriya o‘tkazmalari hamda amaliy tavsiyalar ishlab chiqilgan
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Ўзбекистон Республикаси молия вазирининг 2022-йил 10-ноябрдаги 61-сон буйруғига 21-илова 36-сон БҲХС
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