AKSIYADORLIK JAMIYATLARIDA BAHOLANGAN MAJBURIYATLAR HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.18208199Keywords:
baholangan majburiyatlar, 37-son BHXS, ehtimoliylik bahosi, riskka asoslangan hisob, rezervlar, hisob siyosati, javobgarlik yuklaydigan hodisa, korporativ boshqaruv, moliyaviy hisobot.Abstract
Mazkur maqolada aksiyadorlik jamiyatlarida baholangan majburiyatlar hisobining nazariy va amaliy jihatlari,
shuningdek, ularni tan olish va baholashda yuzaga keladigan muammolar tizimli tahlil etilgan. 37-son buxgalteriya
hisobining xalqaro standartining talablari doirasida hozirgi majburiy holat, resurs chiqimi ehtimoli va ishonchli baholash
mezonlari milliy amaliyot bilan solishtirilgan. Tadqiqot doirasida riskka asoslangan rezerv hisobini joriy etish, ehtimoliylikni
aniqlash metodikasini ishlab chiqish va korxona hisob siyosatida provisions bo‘yicha alohida bo‘lim kiritish kabi
takomillashtirish yo‘nalishlari ilgari surilgan
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