IMPROVING ACCOUNTING FOR LONG-TERM ASSETS IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Khakimov Fakhritdin Abdusattorovich , Assistant, Termez Engineering And Technology Institute, Uzbekistan Nuriddinova Nozima Asliddinovna , Department Of Economics Of Tersu Of Faculty Of Economics And Tourism, UzbekistanAbstract
In this article, the approaches of foreign and domestic scientists to the accounting of long-term assets based on international standards, as well as the principles of recognition, evaluation and accounting of long-term assets in international standards were studied.
Keywords
Long-term assets, method of calculation, continuity of activity
References
The new edition of the Law of the Republic of Uzbekistan "On Accounting" (No. ORQ-404 of 04.13.2016)
2. Decision of the President of the Republic of Uzbekistan dated February 24, 2020 No. PQ-4611 "On additional measures for the transition to international standards of financial reporting"
International Financial Reporting Standards: Edition in Russian.-M: “ASKERI-ASSA”, 2016.
Toraev A. N., Eshankulov A. A. PROCEDURE FOR PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS // Archive of scientific studies. - 2022. - Vol. 2. - No. 1
5. Norbekov D., Torayev A., Rakhmonov Sh. International standards of financial reporting. Study guide. -T.: Economy and Finance, 2018. -350 p.
Sokolov Ya.V. Fundamentals of accounting theory. - M.: Finance and statistics, 2002. - P. 48
Kuter M. I. Theory and principles of accounting. - 2000.
Ismanov I. N. The economic meaning of the concept of assets and some controversial aspects of their accounting // Economics and finance (Uzbekistan). – 2016. – no. 2. - P. 39-45.
Tashnazarov S. N. International standards of financial reporting and the need to transition to them //Economics and finance (Uzbekistan). – 2016. – no. 7. - P. 48-54.
Khakimov F. A., Turanov M. S. The Economic Essence of Profit and the Initial Theoretical Foundations of its Formation //Eurasian Research Bulletin. – 2022. – Т. 6. – С. 95-97.
Abdusattorovich K. F. PRINCIPLES OF RECOGNITION, ASSESSMENT AND ACCOUNTING OF LONG-TERM ASSETS IN INTERNATIONAL ACCOUNT TEMPLATES //Web of Scientist: International Scientific Research Journal. – 2022. – Т. 3. – №. 11. – С. 1133-1138.
Article Statistics
Downloads
Metrics
Copyright License
Copyright (c) 2023 Khakimov Fakhritdin Abdusattorovich, Nuriddinova Nozima Asliddinovna
This work is licensed under a Creative Commons Attribution 4.0 International License.
Individual articles are published Open Access under the Creative Commons Licence: CC-BY 4.0.