ASOSIY VOSITALARNI HISOB OBYEKTI SIFATIDA TASNIFLASH VA BAHOLASHNI MHXS ASOSIDA TAKOMILLASHTIRISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/436##article.subject##:
asosiy vositalar, xalqaro standartlar, BHXS 16, amortizatsiya, tannarx, qayta baholash, moliyaviy hisobot, foydali xizmat muddati, ishlab chiqarish birligi usuli.##article.abstract##
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.
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Copyright (c) 2026 Shirinov Uchqun Abduxalilovich , Shakarov Shahzod Sobir o‘g‘li
This work is licensed under a Creative Commons Attribution 4.0 International License.
