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ZENODO
Dataset . 2026
License: CC BY
Data sources: ZENODO
ZENODO
Dataset . 2026
License: CC BY
Data sources: Datacite
ZENODO
Dataset . 2026
License: CC BY
Data sources: Datacite
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Claim

MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA O'TISHNING SOLIQQA TORTISHGA TA'SIRI

Research datakeyboard_double_arrow_right Dataset 04 Jun 2026 Uzbek Publisher:Zenodo
Authors: Yangiyeva Nargiza Saidqulovna;

doi: 10.5281/zenodo.20537122 , 10.5281/zenodo.20537121

MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA O'TISHNING SOLIQQA TORTISHGA TA'SIRI

Abstract

Ushbu ilmiy maqolada moliyaviy hisobotning xalqaro standartlariga (MHXS) o‘tishning milliy soliq tizimi va soliqqa tortish bazasiga ko‘rsatadigan ta’siri tizimli ravishda tahlil qilingan. Tadqiqot davomida buxgalteriya foydasi va soliqqa tortiladigan foyda o‘rtasidagi konseptual tafovutlar, kechiktirilgan soliq aktivlari va majburiyatlarining shakllanish mexanizmlari hamda aktivlarni baholash prinsiplarining o‘zgarishi korxonalarning yakuniy soliq majburiyatlariga qanday ta’sir etishi batafsil yoritilgan. Shuningdek, MHXSga o‘tish davridagi soliq ma’murchiligi muammolari va ularni qonunchilik darajasida muvofiqlashtirish bo‘yicha amaliy takliflar ilgari surilgan.

Keywords

moliyaviy hisobot, MHXS, soliqqa tortish, soliq kodeksi, buxgalteriya foydasi, soliq bazasi, kechiktirilgan soliq, haqqoniy qiymat, aktivlarni baholash.

  • 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