Long-term asset valuation and accounting in Uzbekistan: a comparative analysis of national accounting standards

Кодиров, Зафар Абдивахобович, Qodirov, Zafar Abdivaxobovich, Kodirov, Zafar Abdivakhobovich

Agrobiznes, fan va texnologiyalar · 2026-yil

Annotatsiya

Ushbu maqolada aksiyadorlik jamiyatlarida uzoq muddatli aktivlarni baholash va ular hisobini yuritishning milliy me'yoriy-uslubiy tamoyillari tadqiq etiladi. Tadqiqot 1996-yildagi buxgalteriya hisobi to'g'risidagi qonunning tarixiy tahriri, 1998 va 2004-yillardagi 5-son BHMS hamda 2024-yilda tasdiqlangan 5-son va 7-son BHMSlarning rivojlanish yo'nalishlarini qamrab oladi. Hujjatli, tarixiy va qiyosiy-uslubiy tahlil orqali asosiy vositalar va nomoddiy aktivlarni tan olish, boshlang'ich qiymatni shakllantirish, keyingi baholash, qayta baholash, amortizatsiya va hisob siyosati o'rtasidagi bog'liqlik aniqlanadi. Natijalar baholash qarorlarini alohida operatsiyalar emas, balki hisob birligi, xarajatlarni kapitallashtirish, qiymat o'zgarishlari va axborotni hujjatlashtirishni birlashtiruvchi izchil jarayon sifatida ko'rish zarurligini ko'rsatadi. Maqola nazariy-me'yoriy tahlilga asoslangan bo'lib, empirik samaradorlik haqidagi da'volarni ilgari surmaydi.

Maqola ma’lumotlari
MualliflarКодиров, Зафар Абдивахобович, Qodirov, Zafar Abdivaxobovich, Kodirov, Zafar Abdivakhobovich
JurnalAgrobiznes, fan va texnologiyalar
NashriyotТошкент давлат аграр университети
Nashr sanasi2026-10-19
Jild4
Son10
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.68372/h5nx6d05
Indeksga qo‘shilgan2026-10-20

DOI: 10.68372/h5nx6d05 · Maqolaning asl sahifasi

Kalit so‘zlar

long-term assets, property, plant and equipment, intangible assets, initial measurement, subsequent measurement, revaluation, depreciation, amortization, accounting policy, national accounting standards, joint-stock companies, долгосрочные активы, основные средства, нематериальные активы, первоначальная оценка, последующая оценка, переоценка, амортизация, учетная политика, НСБУ, акционерные общества, uzoq muddatli aktivlar, asosiy vositalar, nomoddiy aktivlar, dastlabki baholash, keyingi baholash, qayta baholash, amortizatsiya, hisob siyosati, BHMS, aksiyadorlik jamiyatlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAКодиров, Зафар Абдивахобович, Qodirov, Zafar Abdivaxobovich, & Kodirov, Zafar Abdivakhobovich (2026). Long-term asset valuation and accounting in Uzbekistan: a comparative analysis of national accounting standards. Agrobiznes, fan va texnologiyalar, 4(10). https://doi.org/10.68372/h5nx6d05
GOST (OAK)Кодиров, Зафар Абдивахобович, Qodirov, Zafar Abdivaxobovich, Kodirov, Zafar Abdivakhobovich Long-term asset valuation and accounting in Uzbekistan: a comparative analysis of national accounting standards // Agrobiznes, fan va texnologiyalar. – 2026. – T. 4, № 10. – DOI: 10.68372/h5nx6d05.
MLAКодиров, Зафар Абдивахобович, Qodirov, Zafar Abdivaxobovich, and Kodirov, Zafar Abdivakhobovich. “Long-term asset valuation and accounting in Uzbekistan: a comparative analysis of national accounting standards.” Agrobiznes, fan va texnologiyalar, 4(10), 2026. https://doi.org/10.68372/h5nx6d05
ChicagoКодиров, Зафар Абдивахобович, Qodirov, Zafar Abdivaxobovich, and Kodirov, Zafar Abdivakhobovich. “Long-term asset valuation and accounting in Uzbekistan: a comparative analysis of national accounting standards.” Agrobiznes, fan va texnologiyalar, 4(10) (2026). https://doi.org/10.68372/h5nx6d05
HarvardКодиров, Зафар Абдивахобович, Qodirov, Zafar Abdivaxobovich, and Kodirov, Zafar Abdivakhobovich (2026) ‘Long-term asset valuation and accounting in Uzbekistan: a comparative analysis of national accounting standards’, Agrobiznes, fan va texnologiyalar, 4(10). https://doi.org/10.68372/h5nx6d05
BibTeX
@article{article2026,
  title = {Long-term asset valuation and accounting in Uzbekistan: a comparative analysis of national accounting standards},
  author = {Кодиров, Зафар Абдивахобович and Qodirov, Zafar Abdivaxobovich and Kodirov, Zafar Abdivakhobovich},
  journal = {Agrobiznes, fan va texnologiyalar},
  year = {2026},
  volume = {4},
  number = {10},
  doi = {10.68372/h5nx6d05},
  url = {https://doi.org/10.68372/h5nx6d05}
}

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