{"id":1778,"date":"2026-06-25T23:14:55","date_gmt":"2026-06-25T18:14:55","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1778"},"modified":"2026-06-25T23:14:55","modified_gmt":"2026-06-25T18:14:55","slug":"moliyaviy-hisobotning-xalqaro-standartlariga-muvofiq-ebitda-indikatorini-hisobga-olishning-oziga-xos-xususiyatlari","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1778","title":{"rendered":"MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA MUVOFIQ EBITDA INDIKATORINI HISOBGA OLISHNING O\u2018ZIGA XOS XUSUSIYATLARI"},"content":{"rendered":"\n<p><strong>Amir Xudaykulov<\/strong><strong><\/strong><\/p>\n\n\n\n<p><em>Termiz davlat universiteti <\/em><em><\/em><\/p>\n\n\n\n<p><em>\u201cMoliya\u201d kafedrasi dosenti v.b.,<\/em><em> PhD.,<\/em><\/p>\n\n\n\n<p><em>TDIU mustaqil izlanuvchisi<\/em><\/p>\n\n\n\n<p><em>Termiz, <\/em><em>O\u02bbz<\/em><em>bekiston, <\/em><em><\/em><\/p>\n\n\n\n<p><em>E-mail:<\/em> <em><u>amir7x@mail.ru<\/u><\/em><em>; <\/em><a href=\"mailto:xudoyqulova@tersu.uz\"><em>xudoyqulova@tersu.uz<\/em><\/a><em><u><\/u><\/em><\/p>\n\n\n\n<p><em>OR<\/em><em>C<\/em><em>ID: 0000-0001-8915-5962<\/em><\/p>\n\n\n\n<p><strong><em>Annotatsiya. <\/em><\/strong><em>Mazkur maqolada moliyaviy hisobotning xalqaro standartlari (MHXS) bo\u2018yicha o\u2018z hisobotlarini e\u2019lon qiluvchi korxonalar uchun rasmiy e\u2019lon qilinishi talab qilinadigan samaradorlikning qo\u2018shimcha muhim ko\u2018rsatkichlaridan \u2013 foizlar, soliqlar va amortizatsiya summalarini chegirgunga qadar olingan foyda (EBITDA \u2014 Earnings Before Interest, Taxes, Depreciation&amp;Amortization) indikatorini hisobga olishning o\u2018ziga xos xususiyatlari milliy qonunchiligimiz va milliy standartlarimiz bilan solishtirilgan holda o\u2018rganib chiqilgan.<\/em><em><\/em><\/p>\n\n\n\n<p><strong><em>Tayanch iboralar. <\/em><\/strong><em>Foizlar, soliqlar, amortizatsiya va amortizatsiyadan oldingi foyda<\/em><em>, moliyaviy hisobotning xalqaro standartlari (MHXS), moliyaviy hisobotning milliy standartlari (MHMS), samaradorlikning qo\u2018shimcha muhim ko\u2018rsatkichlari, daromadlar va xarajatlar tarkibi, davlat ishtirokidagi korxonalar, qaytarib qoplab berilgan foyda solig\u2018i, aktivlarni qayta baholash, amortizatsiya, aktivlarning qadrsizlanishi<\/em><em>.<\/em><\/p>\n\n\n\n<p><strong>SPECIFICS OF ACCOUNTING FOR EBITDA IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS<\/strong><\/p>\n\n\n\n<p><strong>Amir Khudaykulov<\/strong><\/p>\n\n\n\n<p><em>Termez State University<\/em><\/p>\n\n\n\n<p><em>Acting Associate Professor of the Department of <\/em><em>\u201c<\/em><em>Finance<\/em><em>\u201d<\/em><em>, PhD.,<\/em><\/p>\n\n\n\n<p><em>Independent applicant at TSUE<\/em><\/p>\n\n\n\n<p><em>Termiz, Uzbekistan,<\/em><\/p>\n\n\n\n<p><em>Email: amir7x@mail.ru; xudoyqulova@tersu.uz<\/em><\/p>\n\n\n\n<p><em>ORCID: 0000-0001-8915-5962<\/em><\/p>\n\n\n\n<p><strong><em>Abstract. <\/em><\/strong><em>This article examines the specific features of accounting for the EBITDA indicator (Earnings Before Interest, Taxes, Depreciation &amp; Amortization), one of the additional key performance indicators, in comparison with our national legislation and national accounting standards. Enterprises publishing their financial statements in accordance with International Financial Reporting Standards (IFRS) are required to officially disclose this indicator.<\/em><\/p>\n\n\n\n<p><strong><em>Keywords. <\/em><\/strong><em>Earnings Before Interest, Taxes, Depreciation &amp; Amortization (EBITDA), International Financial Reporting Standards (IFRS), National Financial Reporting Standards (NFRS), additional key performance indicators, structure of revenues and expenses, enterprises with state participation, reimbursed income tax, revaluation of assets, depreciation, asset impairment.<\/em><\/p>\n\n\n\n<p><strong>\u041e\u0421\u041e\u0411\u0415\u041d\u041d\u041e\u0421\u0422\u0418 \u0423\u0427\u0415\u0422\u0410 \u041f\u041e\u041a\u0410\u0417\u0410\u0422\u0415\u041b\u042f EBITDA \u0412 \u0421\u041e\u041e\u0422\u0412\u0415\u0422\u0421\u0422\u0412\u0418\u0418 \u0421 \u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u041c\u0418 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422\u0410\u041c\u0418 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>\u0410\u043c\u0438\u0440 \u0425\u0443\u0434\u0430\u0439\u043a\u0443\u043b\u043e\u0432<\/strong><\/p>\n\n\n\n<p><em>\u0422\u0435\u0440\u043c\u0435\u0437\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/em><\/p>\n\n\n\n<p><em>\u0438.\u043e. \u0434\u043e\u0446\u0435\u043d\u0442\u0430 \u043a\u0430\u0444\u0435\u0434\u0440\u044b &laquo;\u0424\u0438\u043d\u0430\u043d\u0441\u044b,&raquo; PhD.,<\/em><\/p>\n\n\n\n<p><em>\u0421\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0441\u043e\u0438\u0441\u043a\u0430\u0442\u0435\u043b\u044c \u0422\u0413\u042d\u0423<\/em><\/p>\n\n\n\n<p><em>\u0422\u0435\u0440\u043c\u0435\u0437, \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d,<\/em><\/p>\n\n\n\n<p><em>\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: amir7x@mail.ru; xudoyqulova@tersu.uz<\/em><\/p>\n\n\n\n<p><em>ORCID: 0000-0001-8915-5962<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.<\/em><\/strong><em> \u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0443\u0447\u0435\u0442\u0430 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u044f EBIT<\/em><em>DA<\/em><em> (\u041f\u0440\u0438\u0431\u044b\u043b\u044c \u0434\u043e \u0432\u044b\u0447\u0435\u0442\u0430 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432, \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0438 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0438), \u043e\u0434\u043d\u043e\u0433\u043e \u0438\u0437 \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0432 \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0438 \u0441 \u043d\u0430\u0448\u0438\u043c \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u0438 \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u043f\u0443\u0431\u043b\u0438\u043a\u0443\u044e\u0449\u0438\u0435 \u0441\u0432\u043e\u0438 \u043e\u0442\u0447\u0435\u0442\u044b \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e), \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u0442\u044c.<\/em><strong><em><\/em><\/strong><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430. <\/em><\/strong><em>\u041f\u0440\u0438\u0431\u044b\u043b\u044c \u0434\u043e \u0432\u044b\u0447\u0435\u0442\u0430 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432, \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u0438\u0437\u043d\u043e\u0441\u0430 \u0438 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0438 (EBITDA), \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e), \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041d\u0421\u0424\u041e), \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438, \u0441\u043e\u0441\u0442\u0430\u0432 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0441 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c \u0434\u043e\u043b\u0435\u0432\u044b\u043c \u0443\u0447\u0430\u0441\u0442\u0438\u0435\u043c, \u0432\u043e\u0437\u043c\u0435\u0449\u0451\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u043f\u0435\u0440\u0435\u043e\u0446\u0435\u043d\u043a\u0430 \u0430\u043a\u0442\u0438\u0432\u043e\u0432, \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u044f, \u043e\u0431\u0435\u0441\u0446\u0435\u043d\u0435\u043d\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u043e\u0432<\/em><em>.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/62.-Amir-Xudaykulov-Moliyaviy-hisobotning-xalqaro-standartlariga-muvofiq-EBITDA-indikatorini-hisobga-olishning-o\u2018ziga-xos-xususiyatlari.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 62. Amir Xudaykulov - Moliyaviy hisobotning xalqaro standartlariga muvofiq EBITDA indikatorini hisobga olishning o\u2018ziga xos xususiyatlari.\"><\/object><a id=\"wp-block-file--media-99fdeec8-f6f9-4cf6-be2d-278823a10a8b\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/62.-Amir-Xudaykulov-Moliyaviy-hisobotning-xalqaro-standartlariga-muvofiq-EBITDA-indikatorini-hisobga-olishning-o\u2018ziga-xos-xususiyatlari.pdf\">62. Amir Xudaykulov &#8211; Moliyaviy hisobotning xalqaro standartlariga muvofiq EBITDA indikatorini hisobga olishning o\u2018ziga xos xususiyatlari<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/62.-Amir-Xudaykulov-Moliyaviy-hisobotning-xalqaro-standartlariga-muvofiq-EBITDA-indikatorini-hisobga-olishning-o\u2018ziga-xos-xususiyatlari.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-99fdeec8-f6f9-4cf6-be2d-278823a10a8b\">Download<\/a><\/div>\n\n\n\n<p><strong>Foydalanilgan adabiyotlar ro\u2018yxati:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Mamlakat taraqqiyotining 2030 yilgacha mo\u2018ljallangan ustuvor yo\u2018nalishlari doirasida islohotlarni izchil davom ettirish va yangi bosqichga olib chiqishning qo\u2018shimcha chora-tadbirlari to\u2018g\u2018risida. O\u2018zbekiston Respublikasi Prezidentining Farmoni, 16.02.2026 yildagi PF-21-son;<\/li>\n\n\n\n<li>Moliyaviy hisob tizimini xalqaro talab va standartlarga muvofiq takomillashtirish chora-tadbirlari to\u2018g\u2018risida. O\u2018zbekiston Respublikasi Prezidentining qarori, 15.09.2025 yildagi PQ-282-son;<\/li>\n\n\n\n<li>O\u2018zbekiston Respublikasi Vazirlar Mahkamasining Qarori \u201cUstav fondida davlat ulushi bo\u2018lgan korxonalarning samarali boshqarilishini va davlat mulkining zarur darajada hisobga olinishini ta\u2019minlash chora-tadbirlari to\u2018g\u2018risida\u201d Toshkent sh., 2006 yil 16 oktyabr, 215-son. Qonun hujjatlari ma\u2019lumotlari milliy bazasi, 10.11.2025 y., 09\/25\/709\/1027-son;<\/li>\n\n\n\n<li>\u201c\u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u044f\u0445 \u043e\u0446\u0435\u043d\u043a\u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043d\u044b\u0445 \u043e\u0431\u0449\u0435\u0441\u0442\u0432 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u043e\u0432 \u0441 \u0434\u043e\u043b\u0435\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430\u201d. \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044e \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0430 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u043e\u0442 28 \u0438\u044e\u043b\u044f 2015 \u0433\u043e\u0434\u0430 \u2116 207;<\/li>\n\n\n\n<li>\u201cDavlat ishtirokidagi korxonalarni moliyaviy sog\u2018lomlashtirish tizimini tubdan takomillashtirish chora-tadbirlari to\u2018g\u2018risida\u201d. O\u2018zbekiston Respublikasi Vazirlar Mahkamasining qarori, 14.12.2018 yildagi 1013-son;<\/li>\n\n\n\n<li>\u201cDavlat ishtirokidagi korxonalar ijro etuvchi organi faoliyati samaradorligini baholash tizimini yanada takomillashtirish chora-tadbirlari to\u2018g\u2018risida\u201d. O\u2018zbekiston Respublikasi Vazirlar Mahkamasining qarori, 09.12.2020 yildagi 775-son;<\/li>\n\n\n\n<li>Mahsulot (ishlar, xizmatlar)ni ishlab chiqarish va sotish xarajatlarining tarkibi hamda moliyaviy natijalarni shakllantirish tartibi to\u2018g\u2018risida Nizom. Vazirlar Mahkamasining 1999 yil 5 fevraldagi 54-son qarori bilan tasdiqlangan.<\/li>\n\n\n\n<li>IFRS 18 Presentation and Disclosure in Financial Statements. <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-18-presentation-and-disclosure-in-financial-statements\/\">https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-18-presentation-and-disclosure-in-financial-statements\/<\/a> ; <a href=\"https:\/\/finotchet.ru\/articles\/1999\/\">https:\/\/finotchet.ru\/articles\/1999\/<\/a> ;<\/li>\n\n\n\n<li>\u041c\u0421\u0424\u041e (IFRS) S1 \u00ab\u041e\u0431\u0449\u0438\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043e\u0431 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u043c \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438\u00bb. \u0441 1 \u044f\u043d\u0432\u0430\u0440\u044f 2024 \u0433.<\/li>\n<\/ol>\n\n\n\n<p><a href=\"https:\/\/finotchet.ru\/library\/280\/282\/424\/\">https:\/\/finotchet.ru\/library\/280\/282\/424\/<\/a> ; <a href=\"https:\/\/www.ifrs.org\/search-results\/?redirectUrl=%2Fcontent%2Fdam%2Fifrs%2Fpublications%2Fpdf-standards%2Fenglish%2F2026%2Fissued%2Fpart-b%2Fifrs-18-presentation-and-disclosure-in-financial-statements.pdf&amp;query=IFRS+S1\">https:\/\/www.ifrs.org\/search-results\/?redirectUrl=%2Fcontent%2Fdam%2Fifrs%2Fpublications%2Fpdf-standards%2Fenglish%2F2026%2Fissued%2Fpart-b%2Fifrs-18-presentation-and-disclosure-in-financial-statements.pdf&amp;query=IFRS+S1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amir Xudaykulov Termiz davlat universiteti \u201cMoliya\u201d kafedrasi dosenti v.b., PhD., TDIU mustaqil izlanuvchisi Termiz, O\u02bbzbekiston, E-mail: amir7x@mail.ru; xudoyqulova@tersu.uz ORCID: 0000-0001-8915-5962 Annotatsiya. Mazkur maqolada moliyaviy hisobotning xalqaro standartlari (MHXS) bo\u2018yicha o\u2018z hisobotlarini e\u2019lon qiluvchi&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-1778","post","type-post","status-publish","format-standard","hentry","category-2026-yil-3-son"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA MUVOFIQ EBITDA INDIKATORINI HISOBGA OLISHNING O\u2018ZIGA XOS XUSUSIYATLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fintech.tsue.uz\/?p=1778\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA MUVOFIQ EBITDA INDIKATORINI HISOBGA OLISHNING O\u2018ZIGA XOS XUSUSIYATLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"og:description\" content=\"Amir Xudaykulov Termiz davlat universiteti \u201cMoliya\u201d kafedrasi dosenti v.b., PhD., TDIU mustaqil izlanuvchisi Termiz, O\u02bbzbekiston, E-mail: amir7x@mail.ru; xudoyqulova@tersu.uz ORCID: 0000-0001-8915-5962 Annotatsiya. 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