{"id":63091,"date":"2018-04-23T22:12:37","date_gmt":"2018-04-23T18:12:37","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=63091","title":{"rendered":"\u0130ctimai \u0259h\u0259miyy\u0259tli qurumlar\u0131n m\u00fchasibatl\u0131\u011f\u0131na qar\u015f\u0131 t\u0259l\u0259bl\u0259r art\u0131r\u0131l\u0131r"},"content":{"rendered":"

"Mühasibat uçotu haqq\u0131nda" qanunda d\u0259yi\u015fiklikl\u0259r edilm\u0259si bar\u0259d\u0259 qanun layih\u0259si bu gün Milli M\u0259clisin \u0130qtisadi siyas\u0259t, s\u0259naye v\u0259 sahibkarl\u0131q komit\u0259sinin iclas\u0131nda müzakir\u0259 olunub.<\/strong><\/p>\n

Layih\u0259y\u0259 \u0259sas\u0259n, paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi dövl\u0259t\u0259 m\u0259xsus olan hüquqi \u015f\u0259xsl\u0259rin, qiym\u0259tli ka\u011f\u0131zlar\u0131 fond birjas\u0131nda dövriyy\u0259d\u0259 olan hüquqi \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r ictimai \u0259h\u0259miyy\u0259tli qurumlar\u0131n, iri sahibkarl\u0131q subyektl\u0259rinin, büdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n v\u0259 illik maliyy\u0259 hesabatlar\u0131n\u0131 v\u0259 ya birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131 d\u0259rc ed\u0259n pulik hüquqi \u015f\u0259xsl\u0259rin ba\u015f mühasibl\u0259ri pe\u015f\u0259kar olmal\u0131d\u0131rlar.<\/p>\n

Maliyy\u0259 nazirinin müavini Emin Hüseynov bildirib ki, ictimai \u0259h\u0259miyy\u0259tli qurumlar\u0131n ba\u015f mühasibl\u0259ri pe\u015f\u0259kar mühasib sertifikat\u0131na malik olmal\u0131d\u0131rlar. Haz\u0131rda apard\u0131\u011f\u0131m\u0131z ilkin hesablamalara \u0259sas\u0259n, pe\u015f\u0259kar mühasib t\u0259l\u0259b olunan t\u0259\u015fkilatlar\u0131n say\u0131 10 mind\u0259n yuxar\u0131d\u0131r. N\u0259tic\u0259d\u0259 10 min t\u0259\u015fkilatda maliyy\u0259 hesabat\u0131 beyn\u0259lxalq satandartlara uy\u011fun olacaqsa, 10 min ba\u015f mühasib t\u0259l\u0259b olunacaq. Bu proses m\u0259rh\u0259l\u0259li, qrafik\u0259 uy\u011fun apar\u0131lacaq.
\n"\u0130ctimai \u0259h\u0259miyy\u0259tli qurum beyn\u0259lxalq standartlara cavab verm\u0259lidir. Beyn\u0259lxalq satandartlar\u0131 t\u0259tbiq ed\u0259c\u0259k adamlar laz\u0131md\u0131r. Bunun üçün d\u0259 ba\u015f mühasib beyn\u0259lxalq p\u0259\u015f\u0259kar mühasib sertifikat\u0131na malik olmal\u0131d\u0131r", – dey\u0259 o qeyd edib.
\nLayih\u0259y\u0259 \u0259sas\u0259n, müvafiq icra hakimiyy\u0259ti orqan\u0131 pe\u015f\u0259kar mühasib sertifikat\u0131 alm\u0131\u015f \u015f\u0259xsl\u0259rin dövl\u0259t reyestrinin apar\u0131lmas\u0131n\u0131 v\u0259 pe\u015f\u0259kar mühasib t\u0259\u015fkilat\u0131n\u0131n akkreditasiya olunmas\u0131n\u0131 t\u0259min edir. Bundan ba\u015fqa, qanun layih\u0259si il\u0259 kiçik sahibkarl\u0131q subyektl\u0259rind\u0259 sad\u0259l\u0259\u015fdirilmi\u015f uçotun apar\u0131lmas\u0131 qaydalar\u0131 l\u0259\u011fv edilib.<\/p>\n

Layih\u0259y\u0259 \u0259sas\u0259n, Milli Mühasibat Uçotu Standartlar\u0131n\u0131n t\u0259tbiqi il\u0259 ba\u011fl\u0131 müdd\u0259alar\u0131n ç\u0131xar\u0131lmas\u0131 n\u0259z\u0259r\u0259d\u0259 tutuldu\u011fu üçün h\u0259min layih\u0259d\u0259 Mühasibat Uçotu üzr\u0259 M\u0259sl\u0259h\u0259t \u015euras\u0131n\u0131n yarad\u0131lmas\u0131 v\u0259 f\u0259aliyy\u0259tinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 madd\u0259l\u0259r l\u0259\u011fv edilib. <\/p>\n

Eyni zamanda layih\u0259y\u0259 mühasibat uçotunun apar\u0131lmas\u0131nda dövl\u0259t n\u0259zar\u0259tinin h\u0259yata keçirilm\u0259si, mühasibat uçotu subyektl\u0259rinin bu qanunla mü\u0259yy\u0259n edilmi\u015f uçot qaydalar\u0131na riay\u0259t etm\u0259sinin yoxlan\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 normalar daxil edilib. <\/p>\n

Qeyd ed\u0259k ki, qanun layih\u0259si il\u0259 ölk\u0259 \u0259razisind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n mühasibat uçotu subyektl\u0259ri t\u0259r\u0259find\u0259n beyn\u0259lxalq standartlara keçid t\u0259min edil\u0259c\u0259k. <\/p>\n","protected":false},"excerpt":{"rendered":"

"Mühasibat uçotu haqq\u0131nda" qanunda d\u0259yi\u015fiklikl\u0259r edilm\u0259si bar\u0259d\u0259 qanun layih\u0259si bu gün Milli M\u0259clisin \u0130qtisadi siyas\u0259t, s\u0259naye v\u0259 sahibkarl\u0131q komit\u0259sinin iclas\u0131nda müzakir\u0259 olunub. Layih\u0259y\u0259 \u0259sas\u0259n, paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi dövl\u0259t\u0259 m\u0259xsus…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-63091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/63091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=63091"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/63091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=63091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=63091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=63091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}