Problems of identification and accounting of digital assets as part of enterprise fixed assets

Otakuzieva , Zukhra, Khaydarova , Madina, Отакузиева , Зухра, Хайдарова , Мадина, Отакузиева, Зухра, Хайдарова , Мадина

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The article examines the problems of identification and accounting of digital assets as part of enterprise fixed assets. The criteria for classification of fixed assets with digital components are analyzed. The application of NAS No. 5 "Fixed Assets" and NAS No. 7 "Intangible Assets" requirements to digital assets is studied. Based on international experience, recommendations for improving the methodology of digital assets accounting have been developed.

Maqola ma’lumotlari
MualliflarOtakuzieva , Zukhra, Khaydarova , Madina, Отакузиева , Зухра, Хайдарова , Мадина, Отакузиева, Зухра, Хайдарова , Мадина
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-01-30
Jild4
Son1
Betlar294-305
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss1-pp294-305
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss1-pp294-305 · Maqolaning asl sahifasi

Kalit so‘zlar

digital assets, fixed assets, intangible assets, identification, accounting, цифровые активы, основные средства, нематериальные активы, идентификация, бухгалтерский учет, рақамли активлар, асосий воситалар, номоддий активлар, идентификация, бухгалтерия ҳисоби

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAOtakuzieva , Zukhra, Khaydarova , Madina, Отакузиева , Зухра, Хайдарова , Мадина, Отакузиева, Зухра, & Хайдарова , Мадина (2026). PROBLEMS OF IDENTIFICATION AND ACCOUNTING OF DIGITAL ASSETS AS PART OF ENTERPRISE FIXED ASSETS. Иқтисодий тараққиёт ва таҳлил, 4(1), 294-305. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp294-305
GOST (OAK)Otakuzieva , Zukhra va b. PROBLEMS OF IDENTIFICATION AND ACCOUNTING OF DIGITAL ASSETS AS PART OF ENTERPRISE FIXED ASSETS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 1. – P. 294-305. – DOI: 10.60078/2992-877x-2026-vol4-iss1-pp294-305.
MLAOtakuzieva , Zukhra, Khaydarova , Madina, Отакузиева , Зухра, Хайдарова , Мадина, Отакузиева, Зухра, and Хайдарова , Мадина. “PROBLEMS OF IDENTIFICATION AND ACCOUNTING OF DIGITAL ASSETS AS PART OF ENTERPRISE FIXED ASSETS.” Иқтисодий тараққиёт ва таҳлил, 4(1), 294-305, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp294-305
ChicagoOtakuzieva , Zukhra, Khaydarova , Madina, Отакузиева , Зухра, Хайдарова , Мадина, Отакузиева, Зухра, and Хайдарова , Мадина. “PROBLEMS OF IDENTIFICATION AND ACCOUNTING OF DIGITAL ASSETS AS PART OF ENTERPRISE FIXED ASSETS.” Иқтисодий тараққиёт ва таҳлил, 4(1), 294-305 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp294-305
HarvardOtakuzieva , Zukhra, Khaydarova , Madina, Отакузиева , Зухра, Хайдарова , Мадина, Отакузиева, Зухра, and Хайдарова , Мадина (2026) ‘PROBLEMS OF IDENTIFICATION AND ACCOUNTING OF DIGITAL ASSETS AS PART OF ENTERPRISE FIXED ASSETS’, Иқтисодий тараққиёт ва таҳлил, 4(1), 294-305. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp294-305
BibTeX
@article{otakuzievazukhra2026,
  title = {PROBLEMS OF IDENTIFICATION AND ACCOUNTING OF DIGITAL ASSETS AS PART OF ENTERPRISE FIXED ASSETS},
  author = {Otakuzieva , Zukhra and Khaydarova , Madina and Отакузиева , Зухра and Хайдарова , Мадина and Отакузиева, Зухра and Хайдарова , Мадина},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {1},
  pages = {294-305},
  doi = {10.60078/2992-877x-2026-vol4-iss1-pp294-305},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp294-305}
}

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