
Annotation: Ushbu maqolada shuningdek, majburiyatlar moliyaviy hisobot shakli bo‘lgan buxgalteriya balansining passiv qismida aks ettirish tartibi belgilangan. Bundan ko‘rinadiki, milliy hisob va hisobot tizimimizda baholangan majburiyatlar va shartli majburiyatlarni alohida hisobga olish va moliyaviy hisobotda aks ettirish tartibi ko‘rsatib o‘tilmagan. Xalqaro amaliyotda esa baholangan majburiyatlar va shartli majburiyatlarni hisobga olish va moliyaviy hisobotlarda aks ettirish 37-sonli “Baholangan majburiyatlar, shartli majburiyatlar va shartli aktivlar” nomli buxgalteriya hisobining xalqaro standarti (BHXS) bilan tartibga solinadi. Keywords: Milliy hisob, xalqaro standartlarga muvofiqlashtirish, majburiyatlar, kichik biznes va tadbirkorlik, moliyaviy hisobot, moliyaviy holati.
| 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 |
