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Sotish jarayoni buxgalteriya hisobida moliyalashtirishning salmoqli komponenti va qaytarish huquqi

Author

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  • Toxir Sattorov

Abstract

Ushbu maqolada qaytarish huquqi tushunchasiga ta’rif berilgan. Qaytarish huquqi ko‘rinishidagi aktivnioldindan baholash asosida tushumni aniqlash tartibi keltirilgan. Xalqaro standartlar talablariga muvofiq tayyor mahsulotlarnisotishdan olingan tushum hamda qaytarish huquqi ko‘rinishidagi aktivlarga doir buxgalteriya yozuvlari ishlab chiqilgan.Qaytarilish muddat tugagandan keyin qaytarilish huquqi ko‘rinishidagi aktivlar, qaytarilish bo‘yicha majburiyatlar hamdatushum va sotilgan tayyor mahsulotlar tannarxiga kiritiladigan o‘zgartirishlarni buxgalteriya hisobida aks ettirish tartibitadqiq etilgan.

Suggested Citation

  • Toxir Sattorov, 2024. "Sotish jarayoni buxgalteriya hisobida moliyalashtirishning salmoqli komponenti va qaytarish huquqi," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 2(12), December.
    • Handle: RePEc:teu:ged000:v:2:y:2024:i:12:id:3815
    DOI: 10.5281/zenodo.14523416
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