Published June 4, 2026 | Version v1
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MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA O'TISHNING SOLIQQA TORTISHGA TA'SIRI

Authors/Creators

  • 1. Texnologiya, menejment va kommunikatsiya instituti, Iqtisodiyot, menejment va buxgalteriya hisobi kafedrasi dotsenti v.b.

Description

Ushbu ilmiy maqolada moliyaviy hisobotning xalqaro standartlariga (MHXS) o‘tishning milliy soliq tizimi va soliqqa tortish bazasiga ko‘rsatadigan ta’siri tizimli ravishda tahlil qilingan. Tadqiqot davomida buxgalteriya foydasi va soliqqa tortiladigan foyda o‘rtasidagi konseptual tafovutlar, kechiktirilgan soliq aktivlari va majburiyatlarining shakllanish mexanizmlari hamda aktivlarni baholash prinsiplarining o‘zgarishi korxonalarning yakuniy soliq majburiyatlariga qanday ta’sir etishi batafsil yoritilgan. Shuningdek, MHXSga o‘tish davridagi soliq ma’murchiligi muammolari va ularni qonunchilik darajasida muvofiqlashtirish bo‘yicha amaliy takliflar ilgari surilgan.

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Additional details

References

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