##plugins.themes.academic_pro.article.sidebar##

Download
pdf
Statistic
Read Counter : 85 Download : 85

##plugins.themes.academic_pro.article.main##

Abstract

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 activit

##plugins.themes.academic_pro.article.details##

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite
Khakimov Fakhritdin Abdusattorovich. (2023). Improving Accounting for Long-Term Assets in Accordance with International Standards. Texas Journal of Engineering and Technology, 27, 17–21. Retrieved from https://zienjournals.com/index.php/tjet/article/view/4829

References

  1. 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"
  3. International Financial Reporting Standards: Edition in Russian.-M: “ASKERI-ASSA”, 2016.
  4. 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.
  6. Sokolov Ya.V. Fundamentals of accounting theory. - M.: Finance and statistics, 2002. - P. 48
  7. Kuter M. I. Theory and principles of accounting. - 2000.
  8. 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.
  9. 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.
  10. 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.
  11. 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.