OPERATIV VA MOLIYAVIY IJARA HISOBI TAMOYILLAR, HISOB-KITOB TARTIBI VA IFRS 16 NING TA'SIRI

Ushbu maqolada ijara shartnomalarining buxgalteriya hisobidagi aks etishi tahlil qilinadi. Operativ (operatsion) va moliyaviy ijaraning iqtisodiy mohiyati, tasniflash mezonlari, IAS 17 bo'yicha hisob yuritish tartibi va IFRS 16 standartining yagona yondashuvi ko'rib chiqiladi. Standartlar moliyaviy natijalarga qanday ta'sir qilishi raqamli misol orqali ko'rsatiladi. Natijalar shuni ko'rsatadiki, IFRS 16 aktiv va majburiyatlarni balansda to'liq aks ettirish orqali hisobotlarning shaffofligini oshiradi, ammo moliyaviy koeffitsiyentlarni qayta baholashni talab qiladi.

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Publication Details

Journal
HSR (London)
Published
2026-10-26
Primary Topic
Accounting Theory and Financial Reporting
Type
article
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article

OPERATIV VA MOLIYAVIY IJARA HISOBI TAMOYILLAR, HISOB-KITOB TARTIBI VA IFRS 16 NING TA'SIRI

Toxtayev Zuhriddin Qo'ziyeva Maftuna Otabek qizi
HSR (London)
Accounting Theory and Financial Reporting
article

OPERATIV VA MOLIYAVIY IJARA HISOBI TAMOYILLAR, HISOB-KITOB TARTIBI VA IFRS 16 NING TA'SIRI

Toxtayev Zuhriddin Qo'ziyeva Maftuna Otabek qizi
article en

Abstract

Ushbu maqolada ijara shartnomalarining buxgalteriya hisobidagi aks etishi tahlil qilinadi. Operativ (operatsion) va moliyaviy ijaraning iqtisodiy mohiyati, tasniflash mezonlari, IAS 17 bo'yicha hisob yuritish tartibi va IFRS 16 standartining yagona yondashuvi ko'rib chiqiladi. Standartlar moliyaviy natijalarga qanday ta'sir qilishi raqamli misol orqali ko'rsatiladi. Natijalar shuni ko'rsatadiki, IFRS 16 aktiv va majburiyatlarni balansda to'liq aks ettirish orqali hisobotlarning shaffofligini oshiradi, ammo moliyaviy koeffitsiyentlarni qayta baholashni talab qiladi.

HSR (London)
Openalex Percentile: Top 4%
Accounting Theory and Financial Reporting
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OPERATIV VA MOLIYAVIY IJARA HISOBI TAMOYILLAR, HISOB-KITOB TARTIBI VA IFRS 16 NING TA'SIRI — Toxtayev Zuhriddin Qo'ziyeva Maftuna Otabek qizi · HSR (London) (2026) | TGRS Research Map | TGRS