Standartlari

“Moliyaviy hisobotning xalqaro standartlari” fani bo’yicha mustaqil

ta’limning mazmuni

	Fani bo’yicha mazmuni	Mustaqil ta’limga oid bo’lim va mavzulari	Mustaqil ta’limga oid topshiriq va tavsiyalar	Dars soatlari hajmi
	3-semestr
	«Moliyaviy hisobotning xalqaro standartlari» fanining predmeti, ob’ekti va metodi	MHXS va BHMSlarning bir- biridan farqli jihatlari	Loyiha ishi tayyorlash, taqdimot va slaydlar	4
	Moliyaviy hisobotni tuzish bo’yicha tayyorgarlik ishlari o’tkazish va uni taqdim qilish.	Moliyaviy hisobotni tuzish va uni taqdim qilish.	Loyiha ishi tayyorlash, taqdimot va slaydlar	4
	Moliyaviy hisobotni taqdim etish (1-son MHXS). Hisob siyosati, hisob baholarini o’zgartirish va xatolar (8-son MHXS).	1-son MHXS, 8- son MHXS	Loyiha ishi tayyorlash, taqdimot va slaydlar	4
	Pul mablaglari harakati to’g’risidagi hisobot (7-son MHXS). Baholangan majburiyatlar, shartli majburiyatlar va shartli aktivlar (37-son MHXS). Valyuta kursi o’zgarishining tahsiri (21-son MHXS).	7-son MHXS, 37- son MHXS, 21-son MHXS	Loyiha ishi tayyorlash, taqdimot va slaydlar	6
	Zaxiralar (2-son MHXS). Qurilish shartnomalari (11-son MHXS). Asosiy vositalar (16-son MHXS). Ijara (17-son MHXS).	2-son MHXS, 11- son MHXS, 16-son MHXS, 17-son MHXS	Loyiha ishi tayyorlash, taqdimot va slaydlar	4
	Aktivlarni qadrsizlanishi (36-son MHXS). Nomoddiy aktivlar (38-son MHXS). Investitsiyaviy ko’chmas mulk (40-son MHXS). Davlat subsidiyalarining hisobi va davlat yordami haqidagi mahlumotni yoritish (20-son MHXS)	36-son MHXS, 38- son MHXS, 40-son MHXS, 20-son MHXS	Loyiha ishi tayyorlash, taqdimot va slaydlar	6
	Tushum (18-son MHXS). Foyda solig’i (12-son MHXS). Qarzlar bo’yicha xarajatlar (23-son MHXS)	18-son MHXS, 12- son MHXS, 23-son MHXS	Loyiha ishi tayyorlash, taqdimot va slaydlar	4
	Moliyaviy instrumentlar: mahlumotni taqdim etish va yoritish (32-son MHXS). Moliyaviy instrumentlar: tan olinishi va o’lchanishi (39-son MHXS). Giperinflyatsiya iqtisodiyoti sharoitida moliyaviy hisobot (29-son MHXS).	32-son MHXS, 39- son MHXS, 29-son MHXS	Loyiha ishi tayyorlash, taqdimot va slaydlar	4
	Biznesni birlashtirish (22-son MHXS). Jamlama va alohida moliyaviy hisobotni tuzish (27-son MHXS). Assotsiatsiyalangan korxonalarga investitsiyalar (28-son MHXS). Giperinflyatsiya iqtisodiyoti sharoitida moliyaviy hisobot (29-son MHXS).	22-son MHXS, 27- son MHXS, 28-son MHXS, 29-son MHXS, 31-son MHXS	Loyiha ishi tayyorlash, taqdimot va slaydlar	6

	Qo’shma faoliyatda ishtirok etish (31- son MHXS).
	JAMI