Keywords
Abstract
Ushbu maqolada BHXS 12 – “Daromad solig‘i” standarti asosida kechiktirilgan soliqlarni hisoblashdagi amaliy muammolar o‘rganiladi. Moliyaviy hisobotlarda daromad solig‘ini to‘g‘ri aks ettirish, ayniqsa kechiktirilgan soliq aktivlari va majburiyatlarini aniqlash korxonalar moliyaviy barqarorligi hamda investorlar qarorlarida muhim ahamiyatga ega. Biroq amaliyotda milliy standartlar va xalqaro standartlar o‘rtasidagi tafovutlar, malakali mutaxassislar yetishmovchiligi, dasturiy ta’minotlarning moslashtirilmaganligi hamda auditorlik jarayonlaridagi turlicha yondashuvlar muammolarni yuzaga keltirmoqda. Maqolada ushbu masalalar tahlil qilinib, ularni hal etish bo‘yicha takliflar ishlab chiqilgan.
References
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