UZOQ MUDDATLI MAJBURIYATLARNI MOLIYAVIY HISOBNING XALQARO STANDARTLARI ASOSIDA HISOBGA OLISH

Zenodo (CERN European Organization for Nuclear Research) 2026 Dataset Open access

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Authors: Butunov Shaymardan Berdiyorovich, Worldly Knowledge Publishing Centre
DOI: 10.5281/zenodo.18229797
Cited by: 0

Abstract

Mazkur maqolada uzoq muddatli majburiyatlarning mohiyati, ularning xalqaro moliyaviy hisobot standartlari (IFRS) asosida tan olinishi, baholanishi va hisobotlarda aks ettirilishiga oid masalalar tahlil qilinadi. Xususan, IAS 1 “Moliyaviy hisobotning taqdimoti”, IAS 37 “Zaxiralar, shartli majburiyatlar va shartli aktivlar”, hamda IFRS 9 “Moliyaviy asboblar” standartlari asosida buxgalteriya hisobining zamonaviy yondashuvlari yoritilgan.

Fields of Study & Subjects

Accounting Theory and Financial Reporting Accounting and Financial Management Auditing Earnings Management Governance

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
13 January 2026
Document type
Dataset