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Aksiyadorlik Jamiyatlarida Asosiy Vositalar Hisobini Takomillashtirish

Author

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  • Oybarchin Avlayeva

Abstract

Mazkur maqolada aksiyadorlik jamiyatlarida asosiy vositalar hisobini takomillashtirishning nazariyva amaliy jihatlari tadqiq etilgan. Jahon iqtisodiyotida raqamli transformatsiya jarayonlarining jadallashuvi, kapitalbozorlarining rivojlanishi hamda investorlar tomonidan moliyaviy hisobotlarga bo‘lgan talabning ortishi asosiy vositalarhisobi sifatiga yangi talablarni qo‘ymoqda. Tadqiqot davomida asosiy vositalarni buxgalteriya hisobida tan olish,dastlabki va keyingi baholash, amortizatsiya hisoblash hamda moliyaviy hisobotlarda ochib berish masalalari tahlilqilindi. Xususan, MHXS talablari asosida aksiyadorlik jamiyatlarida asosiy vositalar hisobi amaliyoti baholandi. Ilmiytadqiqotda qiyosiy tahlil, tizimli yondashuv, iqtisodiy tahlil va sintez usullaridan foydalanildi. Tadqiqot natijalariga ko‘ra,milliy hisob amaliyotida asosiy vositalarni qayta baholash mexanizmini takomillashtirish, komponentli amortizatsiyausulini joriy etish, qadrsizlanish testlarini muntazam o‘tkazish hamda moliyaviy hisobotlarda axborotlarni kengaytirilgantarzda yoritish muhim ahamiyatga ega ekanligi aniqlandi. Shuningdek, MHXS talablariga mos ravishda asosiyvositalar hisobini tashkil qilish investorlar uchun axborot shaffofligini oshirish, korporativ boshqaruv sifatini yaxshilashva aksiyadorlik jamiyatlarining investitsiyaviy jozibadorligini kuchaytirishga xizmat qilishi asoslantirildi

Suggested Citation

  • Oybarchin Avlayeva, 2026. "Aksiyadorlik Jamiyatlarida Asosiy Vositalar Hisobini Takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(6), June.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:6:id:11007
    DOI: 10.5281/zenodo.20701514
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