MOLIYAVIY IJARA OPERATSIYALARINING BUXGALTERIYA HISOBINI TAKOMILLASHTIRISHNING NAZARIY VA USLUBIY JIHATLARI
Keywords:
moliyaviy ijara, ijara operatsiyalarining buxgalteriya hisobi, IFRS 16, foydalanish huquqi aktivi, ijara majburiyati, moliyaviy hisobotlar shaffofligi, buxgalteriya hisobi metodologiyasi, moliyaviy hisobotlar.Abstract
Mazkur tadqiqot zamonaviy buxgalteriya hisobi standartlari sharoitida moliyaviy ijara operatsiyalari buxgalteriya hisobini takomillashtirishning nazariy va uslubiy jihatlarini o‘rganishga bag‘ishlangan. Moliyaviy ijara korxonalarga katta boshlang‘ich investitsiyalarsiz uzoq muddatli aktivlarni jalb etish imkonini beruvchi muhim moliyalashtirish mexanizmi hisoblanadi. Tadqiqotda moliyaviy hisobotlarda foydalanish huquqi aktivi hamda ijara majburiyatlarini tan olishni nazarda tutuvchi IFRS 16 standartining ta’siri tahlil qilinadi, bu esa moliyaviy hisobotlarning shaffofligi va taqqoslanishini oshiradi. Tadqiqot jarayonida ijara operatsiyalarining buxgalteriya hisobi amaliyotini baholash uchun tahliliy va taqqoslash usullaridan foydalanildi. Natijalar ijara majburiyatlarini kapitalizatsiya qilish aktivlar, majburiyatlar, moliyaviy leverage ko‘rsatkichlari hamda EBITDA kabi asosiy moliyaviy ko‘rsatkichlarga ta’sir ko‘rsatishini ko‘rsatdi. Umuman olganda, buxgalteriya hisobining uslubiy yondashuvlarini takomillashtirish moliyaviy hisobotlarning ishonchliligini oshirishga hamda samarali boshqaruv qarorlarini qabul qilishni qo‘llab-quvvatlashga xizmat qiladi.
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