KLASTERLARDA DAROMADLARNI TAN OLISHNING O’ZIGA XOS XUSUSIYATLARI
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https://doi.org/10.5281/zenodo.21484075;
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.Abstrak
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.Iqtiboslar
Needles, B. E., Powers, M., & Crosson, S. V. (2022). Financial and Managerial Accounting (14th ed.). Cengage Learning.
Libby, R., Libby, P. A., & Hodge, F. D. (2023). Financial Accounting (11th ed.). McGraw-Hill Education.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2022). Financial Accounting: IFRS Edition (4th ed.). John Wiley & Sons.
Weirich, T. R., Pearson, T. C., & Churyk, N. T. (2023). Accounting and Auditing Research: Tools and Strategies (11th ed.). Wiley.
Epstein, B. J., & Jermakowicz, E. K. (2024). Interpretation and Application of IFRS Accounting Standards. John Wiley & Sons.
Weetman, P. (2023). Financial and Management Accounting: An Introduction (9th ed.). Pearson Education.
Alexander, D., Britton, A., & Jorissen, A. (2023). International Financial Reporting and Analysis (8th ed.). Cengage Learning.
Walton, P. (2022). Global Financial Accounting and Reporting: Principles and Analysis (5th ed.). Cengage Learning.
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