KLASTERLARDA DAROMADLARNI TAN OLISHNING O’ZIGA XOS XUSUSIYATLARI
DOI:
https://doi.org/10.5281/zenodo.21484075Keywords:
paxta-to‘qimachilik klasteri, daromadlarni tan olish, MHXS (IFRS) 15, bajarish majburiyati, nazoratning o‘tishi, shartnoma, analitik hisob, eksport operatsiyalari, ichki transfert operatsiyalari, moliyaviy hisobot.Abstract
mazkur maqolada paxta-to‘qimachilik klasterlarida daromadlarni tan olishning o‘ziga xos xususiyatlari MHXS (IFRS) 15 talablari asosida tahlil qilinib, daromadlarni tan olish mezonlari, bajarish majburiyatlari, nazoratning xaridorga o‘tishi, ichki transfert operatsiyalari hamda eksport shartnomalarining hisobga olish jarayoniga ta’siri yoritilgan.References
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