INVESTITSION MULK HISOBINI TASHKIL ETISHNING NORMATIV-HUQUQIY ASOSLARI HAMDA XALQARO STANDARTLAR ASOSIDA RIVOJLANTIRISH MASALALARI
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp548-555Annotasiya
Maqolada aksiyadorlik jamiyatlarida investitsion mulk hisobini tashkil etishning me’yoriy-huquqiy asoslari, investitsion mulkni tan olish, baholash va moliyaviy hisobotlarda aks ettirish masalalari o‘rganilgan. Shuningdek, investitsion mulk hisobini yuritishda uchraydigan asosiy muammolar, xususan, haqqoniy qiymatni aniqlashdagi murakkabliklar, normativ hujjatlarning turlicha talqin qilinishi, xalqaro standartlarni amaliyotga tatbiq etishdagi qiyinchiliklar tahlil qilingan. Tadqiqot natijasida investitsion mulk hisobini takomillashtirish, xalqaro moliyaviy hisobot standartlari talablarini keng joriy etish, nazorat tizimini kuchaytirish va mutaxassislar malakasini oshirish bo‘yicha ilmiy-amaliy tavsiyalar ishlab chiqilgan
Kalit so‘zlar:
investitsion mulk aksiyadorlik jamiyati buxgalteriya hisobi moliyaviy hisobot MHXS IAS 40 haqqoniy qiymat baholash nazorat aktivlarBibliografik manbalar
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