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Xalqaro Va Milliy Buxgalteriyada Nomoddiy Aktivlarni Hisobga Olish, Baholashning O‘Ziga Xos Jihatlari Va Rivojlanish Tendensiyalari

Author

Listed:
  • Nasiba Axmetova
  • Normo‘min Mavlanov

Abstract

Ushbu maqolada nomoddiy aktivlarning xalqaro va milliy standardartlarda hisobga olinishi, baholanishi,hisobotda aks ettirilishi va ularning uslublari amaliy jihatdan yoritilgan. Xususan, intellektual mulk, dasturiy ta’minot,brend va goodwill kabi aktivlarning qiymatini aniqlash, ularning rentabelligini baholash va moliyaviy hisobotlarda to‘g‘riaks ettirilishini ta’minlash masalalari ko‘rib chiqiladi va tahlil qilinadi. Raqamli iqtisodiyot rivojlanib borayotgan sharoitdakorxonalar faoliyatini samarali boshqarish va axborotlarning ishonchli ekanligini aniqlashda buxgalteriya tizimi muhimahamiyat kasb etadi. Ayniqsa, nomoddiy aktiv va intellektual mulklarning ortib borishi natijasida uni to‘g’ri hisobgaolish va baholash masalalari dolzarb ahamiyatga ega. Shu bilan birga, raqamli muhitda nomoddiy aktivlarni aniqlash,ularni baholash mezonlarini belgilash va hisobga olishda qator muammolar yuzaga kelmoqda, jumladan, ularning aniqqiymatini belgilash murakkabligi hamda mavjud hisob standartlarining yetarli darajada moslashmaganligi kuzatiladi.Raqamli iqtisodiyotga bosqichma-bosqich o‘tish jarayonida korxonalarda dasturiy ta’minot, patentlar, savdo belgilari varaqamli mahsulotlar kabi nomoddiy aktivlarning ahamiyati keskin ortib, ular kompaniya qiymatini shakllantirishda asosiyomillardan biriga aylanmoqda. Shu bilan birga, nomoddiy aktivlarni aniqlash, ularning qiymatini belgilash hamda moliyaviyhisobotlarda aks ettirish jarayoni moddiy aktivlarga nisbatan ancha murakkabligi bilan ajralib turadi

Suggested Citation

  • Nasiba Axmetova & Normo‘min Mavlanov, 2026. "Xalqaro Va Milliy Buxgalteriyada Nomoddiy Aktivlarni Hisobga Olish, Baholashning O‘Ziga Xos Jihatlari Va Rivojlanish Tendensiyalari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4, April.
    • Handle: RePEc:teu:ged000:v:4:y:2026:id:10521
    DOI: 10.5281/zenodo.20268069
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