ASOSIY VOSITALARNI HISOB OBYEKTI SIFATIDA TASNIFLASH VA BAHOLASHNI MHXS ASOSIDA TAKOMILLASHTIRISH

Mualliflar

  • Shirinov Uchqun Abduxalilovich Samarqand iqtisodiyot va servis instituti dotsenti
  • Shakarov Shahzod Sobir o‘g‘li Samarqand iqtisodiyot va servis instituti dotsenti magistranti

DOI:

https://doi.org/10.55439/INS/vol3_iss3/436

Annotatsiya

Mazkur maqolada asosiy vositalarni hisob obyekti sifatida tasniflash va baholashning nazariy hamda amaliy jihatlari, ularning iqtisodiy mohiyati va korxona ishlab chiqarish quvvatidagi o‘rni BHXS 16 “Mulk, uskuna va jihozlar” standarti asosida tahlil qilingan. Tadqiqot davomida asosiy vositalarni tan olish mezonlari, tannarxni shakllantirish elementlari va amortizatsiya hisoblashning zamonaviy usullari o‘rganilib, milliy amaliyotni takomillashtirish bo‘yicha takliflar ishlab chiqilgan.

Kalit soʻzlar

asosiy vositalar, xalqaro standartlar, BHXS 16, amortizatsiya, tannarx, qayta baholash, moliyaviy hisobot, foydali xizmat muddati, ishlab chiqarish birligi usuli.

Foydalanilgan adabiyotlar roʻyxati

IAS 16 – Property, Plant and Equipment. International Accounting Standards Board (IASB), 2023.

IFRS Conceptual Framework for Financial Reporting. IASB, 2024.

IFRS 13 – Fair Value Measurement. International Accounting Standards Board, 2023.

O‘zbekiston Respublikasi “Buxgalteriya hisobi to‘g‘risida”gi Qonun (yangi tahrir), 2021–2024 yillar amaliyoti.

Nobes, C. & Parker, R. Comparative International Accounting. Pearson, 2022.

Deloitte. Global Accounting Standards and Digital Transformation Report, 2023.

Kieso, D., Weygandt, J., Warfield, T. Intermediate Accounting, 2023 edition.

World Bank. Corporate Financial Reporting and Asset Revaluation Practices, 2022.

IFRS Foundation. Annual Improvements to IFRS Standards, 2024.

Xasanov Farrux Ravshanovich. (2026). O‘zbekiston sug‘urta tashkilotlari faoliyatida korporativ boshqaruv tizimining holati: mavjud muammolar va rivojlanish istiqbollari. Insurance market of Uzbekistan, 3(2), 25–27. https://doi.org/10.55439/INS/vol3_iss2/376

Yuklab olishlar

Nashr etilgan

2026-05-31

Iqtibos keltirish

Shirinov Uchqun Abduxalilovich, & Shakarov Shahzod Sobir o‘g‘li. (2026). ASOSIY VOSITALARNI HISOB OBYEKTI SIFATIDA TASNIFLASH VA BAHOLASHNI MHXS ASOSIDA TAKOMILLASHTIRISH. O’zbekiston sug’urta Bozori, 3(3), 52–55. https://doi.org/10.55439/INS/vol3_iss3/436

Son

Son 3 № 3 (2026): O'zbekiston Sug'urta bozori

Boʻlim

Buxgalteriya hisobi, iqtisodiy tahlil va audit

Litsenziya

Copyright (c) 2026 Shirinov Uchqun Abduxalilovich , Shakarov Shahzod Sobir o‘g‘li

Creative Commons License

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

DOI

https://doi.org/10.55439/INS/vol3_iss3/436

Sahifalar

52-55

Iqtibos

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Son 3 № 3 (2026): O'zbekiston Sug'urta bozori