TARTIBGA SOLINADIGAN TARIFLAR VA BOZOR ISLOHOTI SHAROITIDA ELEKTR ENERGIYASINI TAQSIMLASH KORXONASIDA DAROMAD VA HISOB-KITOBLAR HISOBINING KONTSEPTUAL MODELI
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elektr energiyasini taqsimlash; tartibga solinadigan tarif; daromadni tan olish; printsipal va agent; undirilish ehtimoli; MHXS (IFRS) 15.Abstrak
Maqolada elektr energiyasini taqsimlash korxonasida daromad va hisob-kitoblar hisobi tartibga solinadigan tariflar va bozor modeli bosqichma-bosqich o‘zgarayotgan sharoitda o‘rganilgan. MHXS (IFRS) 15 standartining besh bosqichi bozor modeli variantini hisobga olmaydi va undirilish ehtimoli past iste’molchilar bo‘yicha tushum chegarasini belgilamaydi. Muallif «tarif - daromad - hisob-kitob» kontseptual modelini «kirish - qoida - natija» shaklida taklif etgan: u to‘qqizta qaror nuqtasi va olti qadamli tan olish ketma-ketligidan iborat. Tan oluvchi tomon nazorat va yo‘qotishlar xatari bo‘yicha, undirilish ehtimoli esa uchta kuzatiladigan belgi bo‘yicha aniqlanadi. «Hududiy elektr tarmoqlari» AJning 2025 yilgi ma’lumotida yalpi tushum sof tushumdan 4,3-6,9 baravar katta bo‘lgan, amaldagi hujjatlarning modelga mosligi esa 30,0 foizni tashkil etgan.
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