ENERGETIKA KORXONALARIDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA HISOB SIYOSATINI SHAKLLANTIRISH VA AKTIVLARNI BAHOLASH YO‘LLARI

Temur Uralov

Authors

Uralov Temur Boxodir oʻgʻli Author

Keywords:

MHXS, transformatsiya, energetika korxonalari, moliyaviy hisobot, avtomatlashtirish, texnologik yechimlar, hisob siyosati.

Abstract

Ushbu maqolada energetika korxonalarida Moliyaviy hisobotning xalqaro standartlari (MHXS) asosida hisob siyosatini shakllantirish va aktivlarni baholash metodologiyasi tahlil qilingan. Tadqiqotda MHXSga o‘tishning asosiy prinsiplari, energetika sohasiga xos xususiyatlar hamda amaliy qo‘llashdagi muammolar ko‘rib chiqilgan. Maqolada xalqaro standartlar talablari asosida hisob siyosatini ishlab chiqishning metodologik asoslari, aktivlarni baholashning turli usullari va energetika korxonalari uchun eng maqbul yondashuvlar taklif etilgan.

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