XUSUSIY KAPITAL HISOBI VA HISOBOTINI TAKOMILLASHTIRISH

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

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Authors: Rasulov Lazizbek Farxod o'g'li, Worldy Knovledge Publishing Centre
DOI: 10.5281/zenodo.18559534
Cited by: 0

Abstract

Mazkur tezisda xo‘jalik yurituvchi subyektlar moliyaviy barqarorligini ta’minlashda xususiy kapitalning tutgan o‘rni va ahamiyati yoritilgan. Xususiy kapital hisobini yuritish va moliyaviy hisobotlarda aks ettirishning amaldagi holati tahlil qilinib, mavjud muammolar aniqlangan. Xususan, ustav kapitali, qo‘shimcha kapital, zaxira kapitali hamda taqsimlanmagan foyda hisobini takomillashtirish zarurati asoslab berilgan. Xalqaro moliyaviy hisobot standartlari (IFRS) talablariga muvofiq xususiy kapital to‘g‘risidagi hisobotni shakllantirishning afzalliklari ko‘rsatib o‘tilgan hamda ushbu jarayonni takomillashtirish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan.

Fields of Study & Subjects

Accounting Theory and Financial Reporting Accounting and Financial Management Financial Analysis and Corporate Governance

Publication details

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