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O‘ZBEKISTONDA BUXGALTERIYA HISOBINING XALQARO MOLIYAVIY HISOBOT STANDARTLARI (nomoddiy aktivlar misolida)

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MAQOLA ANNOTATSIYASI

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Maqola globallashuv jarayonida yuzaga keladigan muammolarni ko'rib chiqishga bag'ishlangan va O'zbekistonda Milliy Buxgalteriya Hisobi Standartlarini (MBS), shu jumladan nomoddiy aktivlar bilan bog'liq standartni Xalqaro Moliyaviy Hisobot Standartlariga (IFRS) muvofiq ravishda tuzatish tajribasiga bag'ishlangan, shuningdek, yechimlar taklif qilingan. Bu bilan muallif xalqaro standartlarga muvofiq nomoddiy aktivlarni tan olish, balans qiymatini baholash, amortizatsiyani hisoblash usuli, qayta baholash modeli, moliyaviy hisobotda nomoddiy aktivlar to‘g‘risidagi ma’lumotlarni oshkor qilish tartibi bo‘yicha ishlab chiqilgan tavsiyalarni taklif etadi (38-IFRS). Bundan tashqari, nomoddiy aktivlarning boshlang'ich qiymati, amortizatsiyasi, uzoq muddatli va ja’mi aktivlarga ta'sirini baholash uchun ularni qayta baholash modeli bo'yicha ba'zi fikrlar mavjud

MUALIFLAR

Teglar

# разработка# research# development# amortizatsiya# амортизация# исследование# корреляция# регрессия# korrelyatsiya# correlation# tadqiqot# актив# amortization# балансовая стоимость# book value# финансовая отчетность# financial reporting# переоценка# revaluation# regressiya# regression# нематериальный актив# moliyaviy hisobot# tahlil.# analysis.# aktiv# balans qiymati# nomoddiy aktiv# ishlanma# qayta baholash# foydali iqtisodiy xizmat muddati# adolatli qiymat# срок полезного использования# справедливая стоимость# asset# intangible asset# useful economic life# fair value

Maqolani baholang

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Maqola idintifikatorlari

Foydalanilgan adabiyotlar

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