“MUVAFFAQIYATLI HARAKATLAR” (SUCCESSFUL EFFORTS) USULI ASOSIDA GEOLOGIYAQIDIRUV XARAJATLARINI KAPITALLASHTIRISH MEXANIZMINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21888544Abstract
Mazkur tezisda “Muvaffaqiyatli harakatlar” (Successful Efforts) usuli asosida geologiya-qidiruv
xarajatlarini kapitallashtirish mexanizmini takomillashtirish masalalari tadqiq etilgan. Geologiya-qidiruv ishlariga
sarflanadigan xarajatlarning iqtisodiy mazmuni, ularni aktiv sifatida tan olish hamda hisobot davri xarajatlari sifatida
aks ettirish mezonlari tahlil qilingan. Tadqiqot jarayonida geologiya-qidiruv xarajatlarini hisobga olishning xalqaro
amaliyotda qo‘llaniladigan “Full Cost” va “Successful Efforts” usullari o‘rganilib, ularning o‘ziga xos xususiyatlari
baholangan. Shuningdek, MHXS (IFRS) 6 “Foydali qazilmalarni qidirish va baholash” standarti talablari asosida
qidiruv aktivlarini tan olish, baholash hamda ularning qadrsizlanishini aniqlash masalalari ko‘rib chiqilgan. Tadqiqot
natijasida geologiya-qidiruv xarajatlarini iqtisodiy samaradorlik mezonlari asosida kapitallashtirish, analitik hisobni
takomillashtirish va moliyaviy hisobot axborotlarining ishonchliligini oshirishga qaratilgan ilmiy-amaliy takliflar ishlab
chiqilgan.
Keywords
geologiya-qidiruv ishlari, qidiruv xarajatlari, kapitallashtirish, Successful Efforts, Full Cost, IFRS 6, qidiruv aktivlari, buxgalteriya hisobi, moliyaviy hisobotReferences
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