BHXS 40 TALABLARI ASOSIDA INVESTITSIYA KO‘CHMAS MULKINI ALOHIDA HISOBGA OLISHNI TAKOMILLASHTIRISH
Abstract
Mazkur tezisda xo‘jalik yurituvchi subyektlarda investitsiya ko‘chmas mulkini asosiy vositalar tarkibida umumlashtirib yuritish natijasida yuzaga keladigan axborot cheklovlari o‘rganilgan. Tadqiqotning maqsadi BHXS 40 mezonlari asosida investitsiya maqsadida saqlanayotgan obyektlarni identifikatsiya qilish, tasniflash va alohida analitik hisobga olish mexanizmini asoslashdan iborat. Tizimli yondashuv, qiyosiy tahlil, monografik kuzatuv va hisob usullaridan foydalanildi. “O‘ztransgaz” AJ amaliyoti misolida 0195 – “Investitsiya ko‘chmas mulki” hamda 0295 – “Investitsiya ko‘chmas mulki amortizatsiyasi” hisobvaraqlarini joriy etish taklifi tahlil qilindi. Taklif etilayotgan model obyektning dastlabki va balans qiymati, jamg‘arilgan amortizatsiyasi, ijara daromadi va rentabelligini alohida kuzatish imkonini beradi. Natijada moliyaviy hisobotdagi tasniflashning izchilligi, axborotning shaffofligi va boshqaruv qarorlarining asoslanganligi oshadi. Shu bilan birga, yangi hisobvaraqlar BHXS 40dagi baholash modeli va foyda yoki zararni tan olish qoidalarini almashtirmasligi, balki milliy ishchi hisobvaraqlar rejasining analitik vositasi sifatida qo‘llanishi asoslandi.
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References
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