Central Asian Research Journal For Interdisciplinary Studies (CARJIS)
ISSN (online): 2181-2454
Volume 2 | Issue 4 | April, 2022 | SJIF: 5,965 | UIF: 7,6 | ISRA: JIF 1.947 | Google Scholar |
www.carjis.org
DOI:
10.24412/2181-2454-2022-4-510-515
E-mail: carjisor@gmail.com
510
BUXGALTERIYA HISOBINING HALQARO MODELLARI ISLOM
MODELI HAMDA KLASSIK MODELLAR OʻRTASIDAGI FARQLAR
Ibroxim Nabiyevich Ismanov
Fargʻona Politexnika Instituti,
“Buxgalteriya hisobi va audit” kafedrasi, i.f.d., professor,
E-mail:
inismanov1960@gmail.com
Boxodirjon Akramjonovich Axmadaliyev
Fargʻona Politexnika Instituti,
mustaqil izlanuvchisi
ANNOTATSIYA
Maqolada buxgalteriya hisobi modellari
xususiyatlari bayon etilib, ular
orasidagi bir-biridan farqli tomonlari tahlil etilan. Buxgalteriya hisobi modellarining
vujudga kelish nuqtalari haqida mulohaza yuritildi. Islom buxgalteriya hisobini
zamonaviy buxgalteriya hisobi modellari shakilanishidagi o„rni
va bevosita
rivojlanishiga qoʻshayotgan hissa naqadar yuksakligi ochiqlab berilgan.
Kalit soʻzlar: buxgalteriya hisobi, model, buxgalteriya hisobi modeli,
islom
buxgalteriya hisobi, anglo-amerika modeli, kontinental model.
ABSTRACT
The article describes the features of accounting models and analyzes various
aspects between them. A review of the points of contact
of accounting models was
conducted. The role of Islamic accounting in the formation of modern accounting
models and its contribution to the direct development
of accounting is clearly
explained.
Keywords: Accounting, model, accounting model, Islamic accounting, Anglo-
American model, continental model.
