UZOQ MUDDATLI AKTIVLAR HISOBINI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.17657149Keywords:
uzoq muddatli aktivlar, pul oqimlarini hosil qiluvchi birlik, pul oqimlarini hosil qiluvchi birlikning rentabelligi, biznes segmentlari.Abstract
Mazkur maqolada uzoq muddatli aktivlar hisobini tashkil etish va yuritishda xalqaro buxgalteriya standartlari,
xususan, IFRS talablari asosida yondashuvlarni takomillashtirish bo‘yicha taklif va tavsiyalar ishlab chiqilgan. Tadqiqotda
pul oqimlarini hosil qiluvchi birliklar aniqlanishi, ularning rentabelligini baholash mexanizmlari, aktivlarning qadrsizlanishini
baholash jarayonlari hamda biznes segmentlari kesimidagi moliyaviy axborotning shaffofligini oshirish masalalari yoritilgan.
Shuningdek, milliy hisob tizimini modernizatsiya qilish, aktivlarni boshqarish samaradorligini oshirish va korxonalarning
moliyaviy barqarorligini mustahkamlashga xizmat qiluvchi metodik yondashuvlar taklif etilgan.
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