{"id":77827,"date":"2019-04-09T14:45:26","date_gmt":"2019-04-09T10:45:26","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=77827","title":{"rendered":"Bu sah\u0259 \u00fczr\u0259 c\u0259rim\u0259l\u0259r s\u0259rtl\u0259\u015fdirilir"},"content":{"rendered":"

Mühasibat uçotu üzr\u0259 qanunvericiliyin pozulmas\u0131na gör\u0259 c\u0259rim\u0259l\u0259r s\u0259rtl\u0259\u015fdirilir.  <\/strong><\/p>\n

Bununla ba\u011fl\u0131 \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik layih\u0259si parlamentd\u0259 müzakir\u0259y\u0259 ç\u0131xar\u0131l\u0131b. D\u0259yi\u015fiklikd\u0259 t\u0259klif edilir ki, mühasibat uçotu subyekti t\u0259r\u0259find\u0259n maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 birl\u0259\u015fdirilmi\u015f (konsolid\u0259 edilmi\u015f) maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 müvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mü\u0259yy\u0259n etdiyi orqana (quruma) t\u0259qdim edilm\u0259li olan dig\u0259r hesabat v\u0259 m\u0259lumatlar\u0131n haz\u0131rlanmas\u0131, t\u0259qdim olunmas\u0131, d\u0259rc edilm\u0259si, o cüml\u0259d\u0259n hesabatlarda v\u0259 qanuna \u0259sas\u0259n t\u0259l\u0259b olunan dig\u0259r m\u0259lumat formalar\u0131nda informasiya v\u0259 göst\u0259ricil\u0259rin \u0259ks etdirilm\u0259si, h\u0259mçinin uçot s\u0259n\u0259dl\u0259rinin saxlan\u0131lmas\u0131 il\u0259 \u0259laq\u0259dar qanunla mü\u0259yy\u0259n edilmi\u015f qaydalar\u0131n pozulmas\u0131na, habel\u0259 "Mühasibat uçotu haqq\u0131nda" qanunun t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq mühasibat uçotunun apar\u0131lmamas\u0131na gör\u0259 -v\u0259zif\u0259li \u015f\u0259xsl\u0259r üç yüz manatdan dörd yüz manatad\u0259k m\u0259bl\u0259\u011fd\u0259, hüquqi \u015f\u0259xsl\u0259r min be\u015f yüz manatdan iki min manatad\u0259k m\u0259bl\u0259\u011fd\u0259 c\u0259rim\u0259 edilir.<\/p>\n

Eyni zamanda, "Mühasibat uçotu haqq\u0131nda" qanunun t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq mühasibat uçotu subyektl\u0259rind\u0259 mühasibat uçotunun apar\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 mühasibat uçotu subyektinin r\u0259hb\u0259ri t\u0259r\u0259find\u0259n müvafiq struktur bölm\u0259nin yarad\u0131lmamas\u0131na v\u0259 ya müqavil\u0259 \u0259sas\u0131nda sahibkarl\u0131q subyektl\u0259ri c\u0259lb edilm\u0259kl\u0259, mühasibat uçotu xidm\u0259tinin göst\u0259rilm\u0259sinin t\u0259\u015fkil edilm\u0259m\u0259sin\u0259 gör\u0259 -v\u0259zif\u0259li \u015f\u0259xsl\u0259r üç yüz manatdan dörd yüz manatad\u0259k m\u0259bl\u0259\u011fd\u0259 c\u0259rim\u0259 edilir.<\/p>\n

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 publik hüquqi \u015f\u0259xsl\u0259rin r\u0259hb\u0259rl\u0259ri t\u0259r\u0259find\u0259n pe\u015f\u0259kar mühasib olmayan \u015f\u0259xsl\u0259rin ba\u015f mühasib v\u0259zif\u0259sin\u0259 t\u0259yin edilm\u0259sin\u0259, habel\u0259 pe\u015f\u0259kar mühasib olmayan \u015f\u0259xsl\u0259r\u0259 ba\u015f mühasib v\u0259zif\u0259l\u0259rinin icras\u0131n\u0131n h\u0259val\u0259 edilm\u0259sin\u0259 gör\u0259- v\u0259zif\u0259li \u015f\u0259xsl\u0259r üç yüz manatdan dörd yüz manatad\u0259k m\u0259bl\u0259\u011fd\u0259 c\u0259rim\u0259 edilir.<\/p>\n

M\u0259c\u0259ll\u0259y\u0259 d\u0259yi\u015fiklik s\u0259s\u0259 qoyularaq q\u0259bul edilib. qafqazinfo<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Mühasibat uçotu üzr\u0259 qanunvericiliyin pozulmas\u0131na gör\u0259 c\u0259rim\u0259l\u0259r s\u0259rtl\u0259\u015fdirilir.  Bununla ba\u011fl\u0131 \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik layih\u0259si parlamentd\u0259 müzakir\u0259y\u0259 ç\u0131xar\u0131l\u0131b. D\u0259yi\u015fiklikd\u0259 t\u0259klif edilir ki, mühasibat uçotu subyekti t\u0259r\u0259find\u0259n maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 birl\u0259\u015fdirilmi\u015f…<\/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-77827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/77827","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=77827"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/77827\/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=77827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}