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Jild 12 Nomeri 1 (2025)
Alfraganus Universiteti, Respublika ilmiy-amaliy anjumani materiallari toʻplami

Articles

ZAXIRALAR HISOBINI TAKOMILLASHTIRISH

DOI 10.63294/afucon/vol12iss1/9 Google Scholar Google Scholar Betlar 33-36

Nashr qilingan 2025-12-12

Mualliflar
Boltayev Abror Sayitmuradovich
Affiliation
Alfraganus Universiteti image/svg+xml
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Annotatsiya

Ushbu tezisda zaxiralar hisobini takomillashtirish masalalari bayon qilingan. Xususan, zaxiralar bilan bogʻliq xarajatlarni tan olish va moliyaviy hisobotda aks ettirishning “Sotish tannarxi” usuli taklif etilgan holda xulosalar shakllantirilgan.

References

  1. Buxgalteriya hisobining xalqaro standarti (1-son BHXS) «Moliyaviy hisobotni taqdim etish» https://lex.uz/uz/docs/6312360
  2. Alimxanova N.A. Tovar-moddiy zaxiralar hisobining nazariy asoslari. Iqtisodiy taraqqiyot va tahlil, 2023-yil, dekabr. 123-130 betlar. Tadqiqot natijalari asosida muallif tomonidan shakllantirilgan
  3. Moskalenko N.V., Vasyukova E.S., Chestnykh D.O. Features of the reflection of inventories in the financial statements. Entrepreneurʻs Guide. 2020; 13(4):193-201. (In Russ.) https://doi.org/10.24182/2073-9885-2020-13-4-193-201
  4. Manuela Lucchese, Ferdinando Di Carlo Inventories Accounting under US- GAAP and IFRS Standards: The Differences That Hinder the Full Convergence. International Journal of Business and Management; Vol. 15, No. 7; 2020. 180-195 p
  5. Tashnazarov S.N. Tovar-moddiy zaxiralar tannarxi va ularni moliyaviy hisobotda aks ettirish masalalari. “Iqtisodiyot va innovatsion texnologiyalar” ilmiy elektron jurnali. №6, noyabr-dekabr, 2017. – 12 b

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