Published October 14, 2026 | Version v1
Dataset Open

MILLIY HISOBDAN IAS 12 GA O'TISHDA KECHIKTIRILGAN SOLIQ KO'RSATKICHLARINING O'ZGARISHI

Authors/Creators

  • 1. Bank-moliya akademiyasi magistranti

Description

Maqolada milliy hisob qoidalaridan IAS 12 “Foyda soliqlari” standartiga o‘tishda kechiktirilgan soliq aktivlari (KSA) va majburiyatlari (KSM) qanday o‘zgarishi o‘rganilgan. Yangi Zelandiya tajribasiga oid empirik tadqiqotda aniqlangan o‘zgarish kanallari O‘zbekiston Soliq kodeksi va milliy standartlar normalari bilan solishtirildi. Tahlil uchta umumiy kanal (balans usuli, to‘liq hisoblash, KSA ni tan olish mezoni) bilan bir qatorda O‘zbekistonga xos to‘rtinchi omilni, ya’ni soliq hisobining buxgalteriya ma’lumotlariga tayanishini ajratib ko‘rsatdi. Shartli misol asosida MHXSga o‘tishda KSM ko‘payishi, KSA esa zararlar tarixi sababli cheklanishi ko‘rsatildi. Natijalar asosida korxonalar va tartibga soluvchi organlar uchun takliflar berildi.

Files

889-894.pdf

Files (131.8 kB)

Name Size
md5:a761db58c465fb54ec1d7acafa7e9c4d
131.8 kB Preview Download

Additional details

References

  • Edeigba, J., Gyapong, E. va Tawiah, V.K. (2023). Analyses of unintended consequences of IAS 12 on deferred income taxes. China Accounting and Finance Review, 25(4), pp. 465–487. DOI: 10.1108/CAFR-08-2022-0098.
  • Görlitz, A. va Dobler, M. (2023). Financial accounting for deferred taxes: a systematic review of empirical evidence. Management Review Quarterly, 73(1), pp. 113–165. DOI: 10.1007/s11301-021-00233-w.
  • IASB (2023). IAS 12 Income Taxes. London: IFRS Foundation.
  • IFRS Foundation (2023). IFRS 1 First-time Adoption of International Financial Reporting Standards. London: IFRS Foundation.
  • Kurbonov, B.E. (2026). Moliyaviy hisob va soliq hisobi o'rtasidagi tafovutlarni muvofiqlashtirish. Qo'qon universiteti xabarnomasi, 18(B), pp. 154–157. DOI: 10.54613/ku.v18iB.1699.