
Ushbu maqolada buxgalteriya hisobining xalqaro standartlariga muvofiq uzoq muddatli aktivlar hisobinitakomillashtirish masalalari yoritilgan. Muallif uzoq muddatli aktivlarning iqtisodiy mazmuni, ularni baholash va moliyaviyhisobotda aks ettirish jarayonlarini chuqur tahlil etadi. Maqolada xalqaro moliyaviy hisobot standartlari (MHHS) va milliybuxgalteriya hisobining amaldagi qoidalari oʻrtasidagi asosiy farqlar koʻrsatib berilgan. Tadqiqotning asosiy maqsadi —buxgalteriya hisobini takomillashtirish orqali korxonalarning moliyaviy natijalari haqida ishonchli va taqqoslanuvchanma'lumotlar taqdim etish imkoniyatlarini kengaytirishdir.
| 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 |
