KORXONALARDA UZOQ MUDDATLI AKTIVLAR TUSHUNCHASINI IQTISODIY MAZMUNI VA MOHIYATI
Keywords:
Aktivlar, moliyaviy hisobotlar, me’yoriy huquqlar, amortizatsiya.Abstract
Iqtisodiyotni yanada rivojlantirish va Respublikamizning jahon iqtisodiyoti muhitiga qo‘shilishi iqtisodiy hamkorlarni buxgalteriya hisobi subyekti to‘g‘risidagi buxgalteriya hisobi va hisobot tizim tomonidan taqdim etilishi kerak bo‘lgan yetarli ma’lumot bilan ta’minlashni taqozo etadi. Korxonalar buxgalteriya hisobini yuritishda uzoq muddatli aktivlarning o‘rni ahamiyatlidir. Chunki uzoq muddatli aktivlar korxonalarning moliyaviy salohiyati va muvaffaqiyatining muhim tarkibiy qismidir. Ushbu tadqiqot uzoq muddatli aktivlarni hisobga olish usullari va ilg‘or tajribalarini, shuningdek, ushbu sohadagi qiyinchiliklar va imkoniyatlarni o‘rganishga qaratilgan.
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