MHXS TALABI BO‘YICHA BAHOLANADIGAN VA SHARTLI MAJBURIYATLAR BUXGALTERIYA HISOBIDA BAHOLANISHI HAMDA AKS ETTIRILISHINING XUSUSIYATLARI

Authors

  • Zafar Muqumov Avazmuratovich Associate Professor of Tashkent Financial Institute, Candidate of Economic Sciences, Uzbekistan, Author

Keywords:

Vaqt o‘tishi bilan debitor qarzdorlikning o‘sishi uni qaytarish ehtimolining pasayishi bilan bog‘liq bo‘lib, bu nafaqat xaridorlarning moliyaviy muammolari bilan, balki korxonaning da’vo ishlari qismida buxgalteriya hisobi va yuridik xizmatlarning yetarli darajada tashkil etilmaganligi bilan bog‘liq. MHXS tizimida debitorlarni tan olish, tasniflash va o‘lchash aniq belgilanmagan.

Abstract

Mamlakatimiz buxgalteriya hisobi amaliyotida shubhali debitorlik qarzlari va umidsiz qarzlar uchun zahiralarni yaratish muhim ahamiyatga ega hisoblanadi, chunki bunday qarz har doim aylanma mablag‘larning o‘zgarishiga bog‘liq hisoblanadi. 

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Published

2024-06-01

Issue

Vol. 3 No. 30 (2024): FORMATION OF PSYCHOLOGY AND PEDAGOGY AS INTERDISCIPLINARY SCIENCES

Section

Articles