DAVLAT SEKTORIDA UZOQ MUDDATLI AKTIVLARNING IQTISODIY MOHIYATI, TASNIFI VA BAHOLASH KONSEPSIYALARI
Keywords:
Kalit so‘zlar: uzoq muddatli aktivlar, budjet tashkiloti, xizmat ko‘rsatish salohiyati, asosiy vositalar, nomoddiy aktivlar, baholash, joriy operatsion qiymat, IPSAS.Abstract
Annotatsiya. Maqolada davlat sektorida, xususan budjet tashkilotlarida uzoq muddatli aktivlarning iqtisodiy mohiyati, ularni tasniflash va baholashga oid nazariy yondashuvlar tahlil qilingan. Tijorat va davlat sektori buxgalteriya hisobida “aktiv” tushunchasining farqi, “iqtisodiy naf” va “xizmat ko‘rsatish salohiyati” mezonlari o‘rtasidagi munosabat yoritilgan. O‘zbekiston budjet hisobi standartlari hamda Davlat sektori buxgalteriya hisobining xalqaro standartlari (IPSAS 45, IPSAS 46) talablari asosida uzoq muddatli aktivlarning ko‘p mezonli tasnifi va baholash asosini tanlash mezonlari taklif etilgan. Budjet tashkilotining uzoq muddatli aktivlari tushunchasiga muallif tomonidan aniqlashtirilgan ta’rif berilgan.
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