16-SON MHXS DOIRASIDA FOYDALANISH HUQUQI TARZIDAGI AKTIVNING TAN OLINISHI VA MOLIYAVIY HISOBOTLARDA IFODALANISHI
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Ijara, ijara shartnomasi, foydalanish huquqi tarzidagi aktiv, ijara majburiyati, ijara to‘lovlari, diskontlash stavkasi, ijara obyekti.Abstrak
Ushbu maqolada moliyaviy hisobotning xalqaro standartlariga muvofiq ijara shartnomasida foydalanish huquqi tan olishning o‘ziga xos jihatlari bayon qilingan. Jumladan, foydalanish huquqi tarzidagi aktiv, elementlari va moliyaviy hisobotlarda aks ettirilishi masalalari tahlili qilinib, tegishli xulosalar shakllantirildi.
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