This article focuses on the relevance of continuous evaluation of investment real estate (IPM) based on the standard of BHXS No. 40 "Investment real estate". The scientific work describes the nature of IKM, initial cost assessment and ongoing cost accounting. Methodological procedure of valuation of IKM in initial value model and fair value model is shown in practical examples. To the chart of accounts 0191 "Investment real estate: land plot", 0192 "Investment real estate: building", 9391 "Income from the increase in the value of IKM" accounts. The calculation procedure was based on the quoted value of minimum rent payments. The essence of the similar (analogous) sales method, income capitalization method, and cost method was revealed for the application of the fair value valuation model. The implementation of these suggestions will serve to align the IKMs in our country with international standards.
| Mualliflar | Rakhmonova, Yulduz, Рахмонова, Юлдуз, Рахмонова, Юлдуз |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2023-10-31 |
| Jild | 1 |
| Son | 6 |
| Betlar | 202-214 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2023-vol1-iss6-pp202-214 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2023-vol1-iss6-pp202-214 · Maqolaning asl sahifasi
инвестиционная недвижимость, продолжающиеся затраты, продолжающаяся оценка, первоначальная стоимость, модель первоначальной стоимости, модель справедливой стоимости, nvestment real estate, continuing costs, continuing valuation, initial value, initial value model, fair value model, инвестициявий кўчмас мулк, давомий харажатлар, давомий баҳолаш, бошланғич қиймат, бошланғич қиймат модели, адолатли қиймат модели
| APA | Rakhmonova, Yulduz, Рахмонова, Юлдуз, & Рахмонова, Юлдуз (2023). CONTINUOUS IMPROVEMENT OF INVESTMENT REAL ESTATE VALUATION ACCORDING TO INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 1(6), 202-214. https://doi.org/10.60078/2992-877x-2023-vol1-iss6-pp202-214 |
|---|---|
| GOST (OAK) | Rakhmonova, Yulduz, Рахмонова, Юлдуз, Рахмонова, Юлдуз CONTINUOUS IMPROVEMENT OF INVESTMENT REAL ESTATE VALUATION ACCORDING TO INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2023. – T. 1, № 6. – P. 202-214. – DOI: 10.60078/2992-877x-2023-vol1-iss6-pp202-214. |
| MLA | Rakhmonova, Yulduz, Рахмонова, Юлдуз, and Рахмонова, Юлдуз. “CONTINUOUS IMPROVEMENT OF INVESTMENT REAL ESTATE VALUATION ACCORDING TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 1(6), 202-214, 2023. https://doi.org/10.60078/2992-877x-2023-vol1-iss6-pp202-214 |
| Chicago | Rakhmonova, Yulduz, Рахмонова, Юлдуз, and Рахмонова, Юлдуз. “CONTINUOUS IMPROVEMENT OF INVESTMENT REAL ESTATE VALUATION ACCORDING TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 1(6), 202-214 (2023). https://doi.org/10.60078/2992-877x-2023-vol1-iss6-pp202-214 |
| Harvard | Rakhmonova, Yulduz, Рахмонова, Юлдуз, and Рахмонова, Юлдуз (2023) ‘CONTINUOUS IMPROVEMENT OF INVESTMENT REAL ESTATE VALUATION ACCORDING TO INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 1(6), 202-214. https://doi.org/10.60078/2992-877x-2023-vol1-iss6-pp202-214 |
| BibTeX | @article{rakhmonovayulduz2023,
title = {CONTINUOUS IMPROVEMENT OF INVESTMENT REAL ESTATE VALUATION ACCORDING TO INTERNATIONAL STANDARDS},
author = {Rakhmonova, Yulduz and Рахмонова, Юлдуз and Рахмонова, Юлдуз},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2023},
volume = {1},
number = {6},
pages = {202-214},
doi = {10.60078/2992-877x-2023-vol1-iss6-pp202-214},
url = {https://doi.org/10.60078/2992-877x-2023-vol1-iss6-pp202-214}
} |
Boshqa maqola uchun iqtibos tayyorlash
The article examines the prospects of introducing modern information technologies in expanding the base of tax authorities in our country, and examines the researches of economists within the scope of the topic. Also…
This article covers large-scale reforms aimed at creating favorable conditions for conducting business activities in the country's tax spheres, and further strengthening the confidence of business circles. At the same…
The article focuses on tax legislation, taxpayers' obligations and the role of tax administration bodies. It also draws conclusions on common problems, including tax evasion, complex tax legislation and the need for…
In this article, the issues of effective use of financial instruments to reduce the share of the secret economy in our republic and the fact that the work of tax authorities to fight against the widespread practice of…
The article analyzes the current state of the economic activity of the enterprises of the joint-stock company "Uzbekneftgaz". In this analysis, the role of the enterprises of "Uzbekneftgaz" company in the energy sector…
In our country, a lot of attention is paid to the development of e-commerce, and it is certainly not for nothing. Because this type of trading has many advantages for both organizations and customers. Organizations will…
The article describes the role of self-employment in the legalization of informal employment and bringing business out of the “shadow”, the conditions and opportunities created, foreign experience in this regard and…
This article examines the effect of financial control on the purpose of expenditure. The inspections conducted in professional educational institutions and the analysis of the cases identified in them were studied, the…
This article discusses aspects of development and the impact of digital transformation of services, which is necessary for the development of the economy of any country at the present time, and is also a necessary…
In this scientific article, the evolution of the formation of railway tariff policy covering the period 1884-2022 is studied. In the work, the railway tariff policy of Uzbekistan and the normative bases of pricing are…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2023-yil arxivi
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…