[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29908":3,"doc-seo-29908":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29908,1374391975076,"Riley","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d",8,"Research & Report","МҲХС 5 Молиявий ҳисоботнинг халкаро стандарти 5: Сотиш учун мўлжалланган узоқ муддатли активлар ва давомэттирилмайдиган фаолият","МҲХС (IFRS) 5 сотиш учун мўлжалланган узоқ муддатли активлар ва давомэттирилмайдиган фаолиятни таснифлаш, ҳисобга олиш ва очиб бериш талабларини белгилайди. Асосий талаблар сотиш учун мўлжалланган сифатида тан олиш мезонларини қондирган активларни эскиришни тўхтатган ҳолда, баланс қиймати ҳамда сотиш харажатлари чегирилгандаги ҳаққоний қийматнинг ўртасидаги энг камида баҳолашни; шунингдек молиявий ҳолат тўғрисидаги ҳисоботда алоҳида тақдим этишни назарда тутади. Ҳисобдан чиқариш гуруҳлари бўйича ҳам умумий даромадлар ҳисоботда натижалар алоҳида кўрсатилади.","cbCaimVhsjJyjkrX","https://ap.wps.com/l/cbCaimVhsjJyjkrX","pdf",284587,1,1778284939,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"uz","ifrs-5-international-financial-reporting-standard-5-non-current-assets-held-for-sale-and-discontinued-operations","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/ifrs-5-international-financial-reporting-standard-5-non-current-assets-held-for-sale-and-discontinued-operations/29908",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]