logo
calendar6 май 2022
view1
Asosiy til:O'zbek

КОРХОНАЛАРДА МОДЕРНИЗАЦИЯЛАШ ЖАРАЁНЛАРИ ҲИСОБИНИНГ ҲОЗИРГИ ҲОЛАТИ: МУАММОЛАРИ ВА ЕЧИМЛАРИ

Fan yo'nalishi:
pdf

6274ad95afd2e.pdf

PDF

MAQOLA ANNOTATSIYASI

quote
Жаҳонда давлатлар иқтисодиётининг асосий бўғини ҳисобланган корхоналарни модернизациялашга бўлган талаб кун сайин ортиб бормоқда. Бунга сабаб шундаки, корхоналарни модернизациялаш ҳар қандай давлатда ялпи ички маҳсулот (ЯИМ), меҳнат унумдорлиги ва самарадорлиги, яратилаётган моддий бойликлар сифати, рақобатбардошлиги ва экспортбоплиги, шунингдек, аҳоли бандлиги ва даромадларини ошириш, камбағалликни қисқартиришнинг муҳим омили ва гарови ҳисобланади. Корхоналарни модернизациялашнинг умумдавлат аҳамиятига моликлиги ушбу муҳим жараённи миқдор жиҳатдан баҳолаш ва сифат жиҳатдан тавсифлаш ҳамда назорат қилиш воситалари бўлган ҳисоб ва аудитни ахборот фойдаланувчилари талаблари асосида такомиллаштиришни зарурат қилиб қўймоқда.

MUALIFLAR

Teglar

# дастак# капитал қўйилмалар# тугалланмаган капитал# молиявий ижара# технологик линиялар# модернизациялаш жараёнлари# сопровождение# капитальные вложения# резервный капитал# финансовый лизинг# технологические линии# модернизационные процессы# leverage# capital investments# unearned capital# financial leasing# production lines# modernization processes

Maqolani baholang

0

0 ta

Maqola idintifikatorlari

Foydalanilgan adabiyotlar

O‘zbekiston Respublikasi Vazirlar Mahkamasining 2016-yil 26-fevraldagi «2016–2020- yillarda xizmatlar sohasini rivojlantirish dasturi to‘g‘risida»gi 55-sonli qarori [Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated February 26, 2016, no 55 “On the Program of development of the services sector for 2016–2020”].

“Buxgalteriya hisobida hujjatlar va hujjatlar aylanishi to‘g‘risida”gi nizom. O‘zbekiston Respublikasi Adliya vazirligi tomonidan 14.01.2004. 1297-son bilan ro‘yxatga olingan, O‘zbekiston Respublikasi Moliya vazirining 23.12.2003. 131-son buyrug‘i bilan tasdiqlangan [“Regulations on documents and document flow in accounting”. Ministry of Justice of the Republic of Uzbekistan 14.01.2004. Registered by the Minister of Finance of the Republic of Uzbekistan dated 23.12.2003, no. 1297. Approved by Order no. 131].

Raz’yasneniya mejdunarodnix standartov finansovoy otchetnosti. KMSFO [International Accounting Standards Board-Almati, 2001. Clarifications of International Financial Reporting Standards. IFRS. International Accounting Standards Board-Almaty, 2001].

Mejdunarodnie standarti finansovoy otchetnosti [International Financial Reporting Standards]. Available at: http://www.ifrs.org.ua/mezhdunarodny-e-standarty-finansovoj-otchyotnosti/.

1-son BHMS «Hisob siyosati va moliyaviy hisobot». O‘zR Adliya vazirligi tomonidan 1998-yil 14-avgustda ro‘yxatga olingan, № 474 [IFRS 1 Accounting Policies and Financial Reporting. Registered by Ministry of Justice of the Republic of Uzbekistan on August 14, 1998, no. 474.

2-son BHMS «Asosiy xo‘jalik faoliyatidan olingan daromadlar». O‘zR Adliya vazirligi tomonidan 1998-yil 26-avgustda ro‘yxatga olingan, № 483 [IFRS 2 “Income from operating activities”]. Registered by Ministry of Justice of the Republic of Uzbekistan on August 26, 1998, no. 483.

3-son BHMS «Moliyaviy natijalar to‘g‘risidagi hisobot». O‘zR Adliya vazirligi tomonidan 1998-yil 26-avgustda ro‘yxatga olingan, № 484 [IFRS 2 “Income from operating activities”]. Registered by Ministry of Justice of the Republic of Uzbekistan on August 26, 1998, no. 483.

5-son BHMS «Asosiy vositalar». O‘zR Adliya vazirligi tomonidan 2004-yil 20-yanvarda ro‘yxatga olingan, № 1299 [BHMS No. 5 “Fixed assets”]. Registered by Ministry of Justice of the Republic of Uzbekistan on January 20, 2004, no. 1299.

6-son BHMS «Ijara hisobi». O‘zR Adliya vazirligi tomonidan 2009-yil 24-aprelda ro‘yxatga olingan, № 1946 [BHMS «Rental account»]. Registered by Ministry of Justice of the Republic of Uzbekistan on April 24, 2009, no. 1946.

7-son BHMS «Nomoddiy aktivlar». O‘zR Adliya vazirligi tomonidan 2005-yil 27-iyunda ro‘yxatga olingan, № 1485 [IFRS 7 Intangible Assets]. Registered by Ministry of Justice of the Republic of Uzbekistan on June 27, 2005, no.1485.

9-son BHMS «Pul oqimlari to‘g‘risidagi hisobot». O‘zR Adliya vazirligi tomonidan 1998-yil 4-noyabrda ro‘yxatga olingan, № 519 [IFRS 9 Cash Flow Statement]. Registered by Ministry of Justice of the Republic of Uzbekistan on November 4, 1998, no. 519.

10-son BHMS «Davlat subsidiyalarini hisobga olish va davlat yordamining yoritilishi». O‘zR Adliya vazirligi tomonidan 1998-yil 3-dekabrda ro‘yxatga olingan, № 562 [IFRS 10 “Accounting for State Subsidies and Coverage of State Aid”]. Registered by Ministry of Justice of the Republic of Uzbekistan on December 3, 1998, no. 562.

12-son BHMS «Moliyaviy investitsiyalarning hisobi». O‘zR Adliya vazirligi tomonidan 1999-yil 16-yanvarda ro‘yxatga olingan № 596 [IFRS 12 Accounting for Financial Investments]. Registered by Ministry of Justice of the Republic of Uzbekistan on January 16, 1999, no. 596.

21-son BHMS «Xo‘jalik yurituvchi subyektlarning moliyaviy-xo‘jalik faoliyati buxgalteriya hisobi schyotlar rejasi va uni qo‘llash bo‘yicha yo‘riqnoma». O‘zR Adliya vazirligi tomonidan 2002-yil 23-oktabrda ro‘yxatga olingan, № 1181 [IFRS No. 21 “Guidelines for the chart of accounts of financial and economic activities of business entities and its application”]. Registered by Ministry of Justice of the Republic of Uzbekistan on October 23, 2002, no. 1181.

24-son BHMS «Qarzlar bo‘yicha xarajatlar hisobi». O‘zR Adliya vazirligi tomonidan 2009-yil 18-avgustda ro‘yxatga olingan, № 1996 [IFRS 24 “Accounting for Debt Expenses”]. Registered by Ministry of Justice of the Republic of Uzbekistan on August 18, 2009, no. 1996.

Mirziyoyev Sh.M. Tanqidiy tahlil, qat’iy tartib-intizom va shaxsiy javobgarlik har bir rahbar faoliyatining kundalik qoidasi bo‘lishi kerak [Critical analysis, Strict discipline and personal responsibility should be the daily rule of every leader]. Tashkent, Uzbekistan Publ. House, 2016, 56 p.

Mirziyoyev Sh.M. Milliy taraqqiyot yo‘limizni qat’iyat bilan davom ettirib, yangi bosqichga ko‘taramiz [We will resolutely continue our path of national development and raise it to a new level]. Uzstat website materials. Tashkent, Uzbekistan Publ. House, 2017, 592 p.

Available at: https://uz.sputniknews.ru/20210529/chislo-gospredpriyatiy-v-uzbekistanesokratyat-na-75-k-2025-godu/.

Available at: https://uz.sputniknews.ru/20210529/chislo-gospredpriyatiy-v-uzbekistanesokratyat-na-75-k-2025-godu-18977013.html/.

public

SLIB.uz — O'zbekiston ilmiy jurnallari va maqolalar yagona tizimda ilmiy nashirlarni bir joyda ko'rish, izlash va ulardan foydalanish imkonini beruvchi zamonaviy platforma.

Ijtimoiy tarmoqlarda
instagramtelegramyoutubefacebook

Bog'lanish uchun

Manzil:Chilonzor tumani Qatortol ko'chasi 60B

Tel:+998(55)511-44-00

Savol-javob va takliflar uchun

© 2026 Barcha huquqlar himoyalangan.