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.
| Mualliflar | Otakuzieva , Zukhra, Khaydarova , Madina, Отакузиева , Зухра, Хайдарова , Мадина, Отакузиева, Зухра, Хайдарова , Мадина |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-01-30 |
| Jild | 4 |
| Son | 1 |
| Betlar | 294-305 |
| Til | Rus |
| DOI | 10.60078/2992-877x-2026-vol4-iss1-pp294-305 |
DOI: 10.60078/2992-877x-2026-vol4-iss1-pp294-305 · Maqolaning asl sahifasi
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
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