IAS 12 STANDARTI TUSHUNCHASI VA QO‘LLANILISHI
Keywords:
IAS-12 standarti, soliq majburiyatlari, vaqtinchalik farqlar, soliq qonunchiligi, moliyaviy hisobotlar.Abstract
Ushbu tezisda IAS 12 Standarti tushunchasi, uning tamoyillari, soliq majburiyatlarini keltirib chiqairshdagi ahamiyati keltiriladi. Shuningdek, IAS-12 standartining qo‘llanilishi va unga ta’sir etuvchi faktorlar bo‘yicha ma’lumotlar beriladi.
References
1.
O‘zbekiston Respublikasi Soliq Kodeksi, 2020.
2.
O‘zbekiston Respublikasi Markaziy Banki. "Xalqaro Moliyaviy Hisobot
Standartlari: Tatbiq etish yondashuvlari" (2021)
3.
International Accounting Standards (IAS) 12 - Income Taxes, IFRS Foundation,
London, 2020 4.
Petrak, J., & Korman, M. (2018). "Deferred Tax and IAS 12: A Study of Its
Application in Banks." Journal of Financial Regulation, Vol. 10.
5.
Shahin, M. (2020). "IFRS va O‘zbekiston Soliq Tizimi: Tatbiq etishdagi
Qiyinchiliklar."
6.
Smith, R. (2021). "Global Financial Reporting Standards and Banking Sector:
Challenges and Opportunities," Wiley Finance.