Improving Accounting for Long-Term Assets in Accordance with International Standards

Authors

  • Khakimov Fakhritdin Abdusattorovich Termez Engineering and Technology Institute assistant

Keywords:

long-term assets, method of calculation, continuity of activit

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

References

The new edition of the Law of the Republic of Uzbekistan "On Accounting" (No. ORQ-404 of 04.13.2016)

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"

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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.

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Published

2023-12-14

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

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