JORIY AKTIVLAR HISOBINI YURITISHDA XALQARO TAJRIBA VA UNI QO‘LLASH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.23833887Annotatsiya
Ushbu maqolada joriy aktivlar hisobini yuritishda xalqaro tajriba va uni O‘zbekiston amaliyotida qo‘llash masalalari tadqiq etilgan. Tadqiqotda xalqaro moliyaviy hisobot standartlari asosida joriy aktivlarni e’tirof etish, baholash va moliyaviy hisobotda aks ettirishning o‘ziga xos jihatlari tahlil qilingan. Shuningdek, milliy hisob tizimini xalqaro standartlarga moslashtirish bo‘yicha ilmiy-amaliy taklif va tavsiyalar ishlab chiqilgan.Kalit soʻzlar
joriy aktivlar, joriy aktivlar hisobi, xalqaro tajriba, IFRS, buxgalteriya hisobi, moliyaviy hisobot, baholash, e’tirof etish, hisob siyosatiFoydalanilgan adabiyotlar roʻyxati
IFRS Foundation. Conceptual Framework for Financial Reporting. — London: IFRS Foundation, 2018. — URL: https:// www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ (murojaat sanasi: 06.09.2026).
O‘zbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi PQ-4611-son “Moliyaviy hisobotning xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida”gi qarori. (2026). Qonunchilik ma’lumotlari milliy bazasi.
Barth M., E. (2014). Measurement in Financial Reporting: The Need for Concepts. Accounting Horizons, 28(2), 331–352. https://doi.org/10.2308/acch-50689
Barth M., E. (2000). Valuation-Based Accounting Research: Implications for Financial Reporting and Opportunities for Future Research. Accounting & Finance, 40(1), 7–32. https://doi.org/10.1111/1467-629X.00033
Richardson S., A., Sloan R., G., Soliman M., T., & Tuna, I. (2005). Accrual Reliability, Earnings Persistence and Stock Prices. Journal of Accounting and Economics, 39(3), 437–485. https://doi.org/10.1016/j.jacceco.2005.04.005
Kieso D., E., Weygandt J., J., & Warfield T., D. (2019). Intermediate Accounting. John Wiley & Sons.
Lazaridis, I., & Tryfonidis, D. (2006). Relationship between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange. Journal of Financial Management and Analysis, 19(1), 26–35.
Deloof, M. (2003). Does Working Capital Management Affect Profitability of Belgian Firms?. Journal of Business Finance & Accounting, 30(3), 573–588. https://doi.org/10.1111/1468-5957.00008
Ergasheva Sh., T., Ibragimov A., K., Rizayev N., K., & Ibragimova I., R. (2019). Moliyaviy hisobotlarning xalqaro standartlari: o‘quv qo‘llanma. TDIU.
Karimov A., A., Ibragimov A., K., Rizayev N., K., & Imamova N., M. (2021). Xalqaro moliyaviy hisobot standartlari: darslik. Nihol Print.
Alexander, D., Britton, A., Jorissen, A., Hoogendoorn, M., & van Mourik, C. (2017). International Financial Reporting and Analysis.
Nobes, C., & Parker, R. (2020). Comparative International Accounting. Pearson Education.
Wild J., J., Shaw K., W., & Chiappetta, B. (2015). Fundamental Accounting Principles. McGraw-Hill Education.
Giner, B., & Pardo, F. (2011). La relevancia valorativa del resultado global frente al resultado neto: una perspectiva europea. Revista Española de Financiación y Contabilidad, (150), 319–350. https://doi.org/10.1080/02102412.2011.10779705
Enqvist, J., Graham, M., & Nikkinen, J. (2014). The Impact of Working Capital Management on Firm Profitability in Different Business Cycles: Evidence from Finland. Research in International Business and Finance, 32, 36–49. https://doi.org/10.1016/j.ribaf.2014.03.005
Yuklab olishlar
Nashr etilgan
Qanday iqtibos keltirish kerak
Son
Boʻlim
Litsenziya
Mualliflik huquqi (c) 2026 Baxrom Kaxxarovich Bobobekov, Nurbek Kadirovich Rizayev
Ushbu asar Creative Commons Attribution 4.0 International litsenziyasi asosida tarqatiladi.