TOVAR-MODDIY ZAXIRALARNI XALQARO MOLIYAVIY HISOBOT STANDARTLARI ASOSIDA BAHOLASH VA HISOBGA OLISH MUAMMOLARI
TOVAR-MODDIY ZAXIRALARNI XALQARO MOLIYAVIY HISOBOT STANDARTLARI ASOSIDA BAHOLASH VA HISOBGA OLISH MUAMMOLARI
Mazkur maqolada tovar-moddiy zaxiralarni xalqaro moliyaviy hisobot standartlari asosida baholash va hisobga olish masalalari o‘rganilgan. Tadqiqot davomida IAS 2 “Inventories” standarti talablari, zaxiralarni baholash usullari hamda ularni amaliyotda qo‘llash bilan bog‘liq muammolar tahlil qilingan. Shuningdek, milliy buxgalteriya hisobi amaliyoti va xalqaro standartlar o‘rtasidagi farqlar o‘rganilib, ularni bartaraf etish yo‘llari asoslab berilgan. Tadqiqotda statistik tahlil usullari asosida zaxira aylanish koeffitsienti, zaxira yo‘qotish darajasi hamda IFRS standartlarini joriy etish samaradorligi baholangan. Tadqiqot natijalari tovar-moddiy zaxiralarni xalqaro standartlar asosida hisobga olish korxonalar moliyaviy barqarorligini oshirishini ko‘rsatdi
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