ASOSIY VOSITALARNI HISOB OBYEKTI SIFATIDA TASNIFLASH VA BAHOLASHNI MHXS ASOSIDA TAKOMILLASHTIRISH

Shirinov Uchqun Abduxalilovich; Shakarov Shahzod Sobir o‘g‘li

doi:10.55439/INS/vol3_iss3/436

ASOSIY VOSITALARNI HISOB OBYEKTI SIFATIDA TASNIFLASH VA BAHOLASHNI MHXS ASOSIDA TAKOMILLASHTIRISH

Авторы

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

Аннотация

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.

Ключевые слова

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

Библиографические ссылки

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

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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

Загрузки

Опубликован

2026-05-31

Как цитировать

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