XALQARO STANDARTLAR ASOSIDA ASOSIY VOSITALAR HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/431##article.subject##:
Asosiy vositalar, 16-son BHXS, MHXS, buxgalteriya hisobi, amortizatsiya, adolatli qiymat, ekologik aktivlar, yashil investitsiyalar, ishchi schyotlar, moliyaviy hisobot.##article.abstract##
Maqolada xalqaro standartlar, xususan 16-son BHXS talablari asosida asosiy vositalar hisobini takomillashtirish masalalari, asosiy vositalarning funksional, iqtisodiy, texnologik, investitsion va ekologik mezonlar bo‘yicha takomillashtirilgan tasnifi ishlab chiqilgan hamda ekologik aktivlarni hisobga olish uchun yangi ishchi schyotlar tizimi taklif etilgan. Mazkur yondashuv moliyaviy hisobotlarning shaffofligi, ishonchliligi va analitiklik darajasini oshirish, aktivlardan foydalanish samaradorligini baholash hamda korxonalarning investitsion jozibadorligini kuchaytirishga xizmat qiladi.
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