
Ushbu maqolada moliyaviy hisobotning xalqaro standartlari (MHXS) talablariga asosan tushumni tan olishtartib qoidalari ko‘rib chiqilgan. Buxgalteriya hisobi milliy standartlari (BHMS) bilan Moliyaviy hisobotining xalqaro standartlariasosida daromadni tan olishning o‘ziga hos xususiyatlari ochib berilgan va daromadlarni moliyaviy hisobotlardaaks ettirish bo‘yicha tavsiyalar ishlab chiqilgan. Shu bilan birga, 15-son “Xaridorlar bilan shartnomalar bo‘yicha tushum”Moliyaviy hisobotning xalqaro standartiga muvofiq tushumni tan olishning besh bosqichli model o‘rganilib tadqiq etilgan.
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
