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Chiqib ketayotgan aktivlarni hisobga olish va baholash masalalari

Author

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  • Dinora Kuziyeva

Abstract

Ushbu maqolada uzoq muddatli aktivlarning buxgalteriya hisobida aks ettirilishi va baholanishi bilan bog‘liqdolzarb masalalar yoritilgan. Xususan, aktivlarning tasnifi, realizatsiya qilishdagi huquqiy va amaliy jihatlar, sotishxarajatlari va amortizatsiya hisob-kitoblariga oid muammolar tahlil qilingan. Shuningdek, chiqib ketayotgan aktivlarningqiymatini aniqlashda qo‘llaniladigan zamonaviy yondashuvlar ham ko‘rib chiqilgan. Muallif tomonidan ilgari surilganxulosalar va takliflar, amaliyotga yo‘naltirilgan bo‘lib, hisob siyosatini takomillashtirishga qaratilgan

Suggested Citation

  • Dinora Kuziyeva, 2025. "Chiqib ketayotgan aktivlarni hisobga olish va baholash masalalari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(4), April.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:4:id:4941
    DOI: 10.5281/zenodo.15249170
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