BUDJET TASHKILOTLARIDA UZOQ MUDDATLI AKTIVLAR HISOBINI TARTIBGA SOLISHNING MILLIY ASOSLARI VA XALQARO STANDARTLAR: QIYOSIY TAHLIL
Keywords:
Kalit so‘zlar: budjet tashkiloti, asosiy vositalar, nomoddiy aktivlar, eskirish, amortizatsiya, qadrsizlanish, budjet hisobi standartlari, IPSAS 45, uyg‘unlashtirish.Abstract
Annotatsiya. Maqolada O‘zbekiston budjet tashkilotlarida uzoq muddatli aktivlar hisobini tartibga soluvchi me’yoriy hujjatlar — Budjet tashkilotlarida buxgalteriya hisobi to‘g‘risidagi yo‘riqnoma, 8-sonli va 9-sonli budjet hisobi standartlari — Davlat sektori buxgalteriya hisobining xalqaro standartlari (IPSAS 45, IPSAS 31, IPSAS 21, IPSAS 46) bilan o‘nta mezon bo‘yicha qiyosiy tahlil qilingan. Tadqiqot natijasida milliy tartibga solishning ikki qatlamli xususiyati, eskirishni hisoblashda me’yoriy yondashuvning ustunligi, eskirishning inventar obyektlar kesimida yuritilmasligi, nomoddiy aktivlar amortizatsiyasi bo‘yicha hujjatlararo ziddiyat va qadrsizlanish hisobining amalda cheklanganligi aniqlangan. Milliy hisob metodologiyasini xalqaro standartlar bilan bosqichma-bosqich uyg‘unlashtirish bo‘yicha takliflar ishlab chiqilgan.
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