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ZENODO
Article . 2025
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
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SANOAT KORXONALARIDA MOLIYAVIY HISOBOT TUZISHDA HISOB SIYOSATI, HISOB BAHOLARIDAGI O'ZGARISHLAR VA XATOLAR

descriptionPublicationkeyboard_double_arrow_right Article 13 Mar 2025Publisher:Fast support and result LLC
Authors: Otashev, Jahongir Burkhanovich;

doi: 10.5281/zenodo.15080975 , 10.5281/zenodo.15080974

SANOAT KORXONALARIDA MOLIYAVIY HISOBOT TUZISHDA HISOB SIYOSATI, HISOB BAHOLARIDAGI O'ZGARISHLAR VA XATOLAR

Abstract

Ushbu maqolada Respublikamizda ham xalqaro standartlarga muvofiq buxgalteriya hisobining milliy standartlari (BHMS) ishlab chiqilgan va ular halqaro standartlarga muvofiqlashtirilmoqda. MHXS Fondi tomonidan ishlab chiqilgan ilk standartlardan biri bu BHXS 8 “Hisob siyosatlari, hisoblab chiqilgan baholardagi o‘zgarishlar va xatolar” deb nomlanadi. Mazkur standart asosida xo‘jalik subyekt lari o‘zlarining hisob yuritish siyosati qoidalarini ishlab chiqadi. Albatta ushbu standart tavsif xarakterga ega bo‘lib umumiy qoidalarni o‘z ichiga oladi. Halqaro standartlarni o‘zlarining amaliyotiga joriy etayotgan mamlakatlarda birinchi masala bu hisob siyosatini xalqaro standartlarga muvofiqlashtirishdan iborat. Shu jihatdan olib qaralganda mazkur standart eng zaruriy shartga aylangan standartlardan hisoblanadi.

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    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).
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    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.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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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