This article describes the peculiarities and differences of initial and fair value valuation of investment real estate, cases of transfer or exclusion of investment real estate used for personal needs. The article also considers changes in the structure of investment real estate, changes in its use and its impact on profits and losses.The processes of transfer of real estate from reserves to investment real estate and transfer of investment real estate to other types of property are presented in the accounting accounts, practical examples of enterprises developing their basic accounting documents. In addition, the article describes the procedure for accounting the difference between the balance value and the fair value of investment real estate used for personal needs. The procedures for opening and applying these accounting procedures are presented in accordance with international accounting standards
| Mualliflar | Rakhmanova, Yulduz, Рахманова, Юлдуз, Рахманова, Юлдуз |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-03-30 |
| Jild | 2 |
| Son | 3 |
| Betlar | 423-433 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss3-pp423-433 |
DOI: 10.60078/2992-877x-2024-vol2-iss3-pp423-433 · Maqolaning asl sahifasi
инвестиционная недвижимость, недвижимость для собствен-ного пользования, недвижимость предназначенные для продажи, недвижимость в запасах, справедливая (справедливая) стоимость недвижимости, investment property, property for owner-occupied, property for sale, property in stocks, fair value of property, инвестициявий кўчмас мулклар, з эҳтиёжларида фойдаланадиган кўчмас мулк, сотиш учун мўлжалланган кўчмас мулк, ахиралар таркибидаги кўчмас мулк, кўчмас мулкларнинг адолатли (ҳаққоний) қиймати
The article analyzes the experiences used in the subjects of the Russian Federation on reserving jobs for persons with disabilities. In particular, the number of quota jobs allocated for disabled people, the benefits…
The article is devoted to the improvement of the mechanism of crediting education, and many scientific studies have been studied in the framework of the study. Existing problems in education crediting mechanisms were…
The article examines the concept and essence of technical support, its role in evaluating promising projects, trends in the development of financing investment projects, issues of raising funds and factors influencing…
The article discusses the issues of results-oriented budgeting. Results-based budgeting in a complex nonlinear system requires the formation of a clear financial goal. This also requires the formation of some basic…
Compiled in accordance with international and national standards using the direct and indirect method, the “Cash Flow Statement” is not without certain information limitations.Also, the indicators of this report are…
In our country, improving and researching the activities of banks in the fight against the legalization of criminal income is an urgent issue. This article examines the theoretical, economic and legal aspects of the…
In recent years, mortgage loans have become increasingly important. Also, without a system, the timely development of the capital market, including mortgage and insurance, is impossible. From this point of view, this…
In this article, the methods of evaluating the effectiveness of the unified centralized dispatching service in the digital economy and advanced foreign experiences regarding its use are presented. It was noted that the…
This article highlights the relevance of digital Economy and the digitalization of economic sectors at present. Besides andSecondly, the prospects for the introduction of virtual services and information technologies in…
The article presents analytical opinions about the work carried out to reduce poverty in our country and the region, as well as future plans. As a result of training the population in entrepreneurship and thrift, a…