XALQARO STANDARTLAR ASOSIDA EKSPORT VA IMPORT OPERATSIYALARI HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.23834794Annotatsiya
Mazkur maqolada eksport va import operatsiyalarini buxgalteriya hisobida Moliyaviy hisobotning xalqaro standartlari (IFRS) asosida takomillashtirish masalalari tadqiq etilgan. Milliy buxgalteriya hisobi standartlari hamda IFRS 15, IAS 2, IAS 21, IAS 1 va IFRS 7 standartlari o‘rtasidagi metodologik farqlar tahlil qilingan. Eksport operatsiyalarida daromadni tan olishning takomillashtirilgan modeli, import operatsiyalarida aktivlar tannarxini shakllantirish mexanizmi hamda xorijiy valyutadagi operatsiyalarni hisobga olish metodikasi ishlab chiqilgan. Tadqiqot natijasida eksport-import operatsiyalarini xalqaro standartlar asosida hisobga olish korxonalarning moliyaviy hisobotlari shaffofligini, ishonchliligini va investitsiyaviy jozibadorligini oshirishi asoslab berilgan.Kalit soʻzlar
eksport, import, IFRS 15, IAS 2, IAS 21, Incoterms 2020, valyuta kursi farqi, moliyaviy hisobot, daromadni tan olishFoydalanilgan adabiyotlar roʻyxati
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