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ZENODO
Article . 2025
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
Claim

МОЛИЯВИЙ ҲИСОБОТНИНГ КОНЦЕПТУАЛ АСОСЛАРИ

descriptionPublicationkeyboard_double_arrow_right Article 13 Mar 2025Publisher:Zenodo

doi: 10.5281/zenodo.15021610

МОЛИЯВИЙ ҲИСОБОТНИНГ КОНЦЕПТУАЛ АСОСЛАРИ

Abstract

Аннотация. Мақолада молиявий ҳисоботнинг халқаро стандартларига мувофиқ молиявий ҳисоботларни тузиш ва тақдим этиш тартиби ва унинг концептуал масалалари тадқиқ этилган. Ўзбекистон Республикаси Президентининг ПҚ- 4611 сонли қарори ижросини таъминлашда БҲХС (Бухгалтерия ҳисобининг халқаро стандарти, IAS) асосида молиявий ҳисоботларни тузиш ва унинг мақсади юзасидан илмий тавсиялар шакллантирилган.Калит сўзлар: концепция, молиявий ҳисобот, халқаро стандарт, баланс, фойда, зарар, активлар, капитал, мажбуриятлар, ҳисобот даври.

  • BIP!
    Impact byBIP!
    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
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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).
BIP!Citations provided by BIP!
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.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average