Adolatli qiymatdan foydalangan holda korxonalarning aktiv va majburiyatlari bo‘yicha buxgalteriya hisobi hamda tahlilini yuritish xususiyatlari
Keywords:
adolatli qiymat, aktivlar, majburiyatlar, buxgalteriya hisobi, moliyaviy tahlil, moliyaviy hisobot.Abstract
Mazkur maqolada adolatli qiymat konsepsiyasining mohiyati, uning korxonalarning aktiv va majburiyatlari bo‘yicha buxgalteriya hisobi hamda moliyaviy tahlilni yuritishdagi ahamiyati yoritilgan. Tadqiqot davomida adolatli qiymat asosida baholash usullari, ularning afzalliklari va kamchiliklari tahlil qilindi. Shuningdek, adolatli qiymatdan foydalanish moliyaviy hisobotlarning ishonchliligi va shaffofligini oshirishdagi roli asoslab berildi. Tadqiqot natijalari adolatli qiymat yondashuvi korxona moliyaviy holatini yanada haqqoniy aks ettirishga xizmat qilishini ko‘rsatadi.
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