IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY

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17 июл 2024

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IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY

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MAQOLA ANNOTATSIYASI

Ushbu maqolada O‘zbekistonning rivojlanayotgan iqtisodiy muhitida asosiy vositalarni konsolidatsiyalashning ahamiyati oshkoralik va hisobdorlikni oshirishga qaratilgan. Raqamli texnologiyalardan foydalanish va ilg‘or xalqaro tajribalarni qo‘llash orqali tashkilotlar asosiy vositalar ma’lumotlarining aniqligi, ishonchliligi va ulardan foydalanish imkoniyatini oshirishi mumkin. Ushbu tadqiqot O‘zbekistonda asosiy vositalarni konsolidatsiyalash amaliyotining hozirgi holatini o‘rganadi, tashkilotlar duch keladigan asosiy muammolarni aniqlaydi hamda shaffoflik va hisobdorlikni oshirish bo‘yicha strategiyalarni taklif qiladi. Bundan tashqari, u O‘zbekistonda asosiy vositalarni konsolidatsiyalash bilan bog‘liq me’yoriyhuquqiy asos va buxgalteriya hisobi standartlarini o‘rganib, xalqaro moliyaviy hisobot talablariga muvofiqlashtirish zarurligini ta’kidlaydi. Maqolada sho‘ba korxonalarga kiritilgan investitsiyalarni sotib olish usulidan foydalangan holda konsolidatsiyalash ochib berilgan. Maqolada biznes birlashuvlari 3-MHXS, 10-MHXS va 28-XBS ga muvofiq o‘rganilgan hamda sotib olish usulini amalga oshirish uchun asosiy talablar ham ko‘rib chiqilgan. Buxgalteriya schetlar rejasida nazorat qilinmaydigan ulushlar hisobi bo‘yicha yangi buxgalteriya scheti 8540 ni ochish taklif qilingan. Natijada ushbu maqola O‘zbekiston raqamli iqtisodiyotida asosiy vositalar bo‘yicha konsolidatsiyalashgan hisobot tuzish orqali moliyaviy shaffoflik va hisobdorlikni oshirish bo‘yicha davom etayotgan muhokamaga hissa qo‘shadi

MUALIFLAR

Teglar

# консолидация# consolidation# финансовая отчетность# financial statements# MHXS# asosiy vositalar# IFRS# МСФО# fixed asset# fixed asset consolidation# subsidiary# associate# non-controlling interest# moliyaviy hisobotlar# konsolidatsiya# asosiy vositalarni birlashtirish# sho‘ba# assotsatsiya# nazorat qilinmaydigan ulush# основные средства# консолидация основных средств# дочерняя компания# ассоциированная компания# неконтролирующая доля участия

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ROI:

https://eroi.uz/11.0142/A0724-0058

DOI:

Mavjud emas

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