MOLIYAVIY HISOB VA SOLIQ HISOBI O‘RTASIDAGI TAFOVUTLARNI MUVOFIQLASHTIRISH
DOI:
https://doi.org/10.54613/ku.v18iB.1699Keywords:
XMHS, moliyaviy hisobot, soliq hisobi, vaqtinchalik farqlar, doimiy farqlar, kechiktirilgan soliq aktivi, kechiktirilgan soliq majburiyati, amortizatsiya, soliq kodeksi, foyda solig‘i, integratsiya, soliq islohotlariAbstract
Mazkur maqolada O‘zbekiston Respublikasida Xalqaro moliyaviy hisobot standartlariga (XMHS) o‘tish jarayonida moliyaviy va soliq hisobi o‘rtasida yuzaga keladigan vaqtinchalik va doimiy farqlar chuqur ilmiy tahlil qilingan. Tadqiqotda ushbu tafovutlarning asosiy sabablari sifatida XMHSning iqtisodiy mazmunga asoslangan yondashuvi hamda milliy soliq qonunchiligining fiskal va qat’iy me’yorlashtirilgan tamoyillari o‘rtasidagi konseptual qarama-qarshiliklar ko‘rsatib o‘tilgan. Ayniqsa, amortizatsiya normalari, chegirilmaydigan xarajatlar, aktivlarning qadrsizlanishi va qayta baholanishi bilan bog‘liq muammolar tahlil qilinib, ular asosida kechiktirilgan soliq aktivlari va majburiyatlarini hisoblashdagi murakkabliklar ochib berilgan. Shuningdek, 2025–2026 yillardagi soliq islohotlari sharoitida kechiktirilgan soliqlarni baholash va qayta hisoblash jarayonlariga alohida e’tibor qaratilgan. Tadqiqot natijasida moliyaviy va soliq hisobi integratsiyasini takomillashtirish, qonunchilikdagi bo‘shliqlarni bartaraf etish hamda XMHS talablariga moslashuvni jadallashtirish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan.
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