AVTOMOBIL TRANSPORTI KORXONALARIDA BUXGALTERIYA HISOBI VA HISOBOTINI MILLIY HAMDA XALQARO STANDARTLARGA MOSLASHTIRISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.22536341Kalit so‘zlar:
avtomobil transporti, buxgalteriya hisobi, moliyaviy hisobot, milliy standartlar, xalqaro standartlar, IFRS, amortizatsiya, daromadni tan olish, transformatsiyaAbstrak
Ushbu maqolada avtomobil transporti korxonalarining buxgalteriya hisobi va moliyaviy hisobotini yuritish xususiyatlari, ularni O‘zbekiston Respublikasining Buxgalteriya hisobining milliy standartlari (BHMS) va Moliyaviy hisobotning xalqaro standartlari (MHXS/IFRS) talablariga moslashtirish borasidagi dolzarb muammolar tahlil qilingan. Asosiy vositalar, amortizatsiya, yoqilg‘i-moylash materiallari, yuk va yo‘lovchi tashish xizmatlaridan tushgan daromadlarni tan olish kabi soha uchun o‘ziga xos hisob obyektlari bo‘yicha milliy va xalqaro yondashuvlar qiyosiy tahlil qilingan, shuningdek amaliy takliflar ishlab chiqilgan.Yuklashlar
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