Improving the process of revaluation of long-term assets

Gozieva , Mokhira, Гозиева , Мохира, Gozieva , Mokhira

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article analyzes the theoretical issues of long-term assets in the field of accounting. In various approaches, such assets in regulatory documents are presented as resources acquired by enterprises for shares, bonuses or long-term exploitation. Also, long-term financial investments and assets recognized as investment property are considered one of the effective directions of capital allocation in the future. Therefore, it is urgent to reconsider the classification and characteristics of long-term assets.

Maqola ma’lumotlari
MualliflarGozieva , Mokhira, Гозиева , Мохира, Gozieva , Mokhira
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-05-25
Jild4
Son5
Betlar291-301
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss5-pp291-301
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss5-pp291-301 · Maqolaning asl sahifasi

Kalit so‘zlar

long-term assets, principles, development trends, costs, royalties, law, uncertainty, долгосрочные активы, принципы, тенденции развития, издержки, роялти, право, неопределенность, uzoq muddatli aktivlar, tamoyillar, rivojlantirish tendensiyalari, xarajatlar, royalti, huquq, noaniqlik

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAGozieva , Mokhira, Гозиева , Мохира, & Gozieva , Mokhira (2026). IMPROVING THE PROCESS OF REVALUATION OF LONG-TERM ASSETS. Иқтисодий тараққиёт ва таҳлил, 4(5), 291-301. https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp291-301
GOST (OAK)Gozieva , Mokhira, Гозиева , Мохира, Gozieva , Mokhira IMPROVING THE PROCESS OF REVALUATION OF LONG-TERM ASSETS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 5. – P. 291-301. – DOI: 10.60078/2992-877x-2026-vol4-iss5-pp291-301.
MLAGozieva , Mokhira, Гозиева , Мохира, and Gozieva , Mokhira. “IMPROVING THE PROCESS OF REVALUATION OF LONG-TERM ASSETS.” Иқтисодий тараққиёт ва таҳлил, 4(5), 291-301, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp291-301
ChicagoGozieva , Mokhira, Гозиева , Мохира, and Gozieva , Mokhira. “IMPROVING THE PROCESS OF REVALUATION OF LONG-TERM ASSETS.” Иқтисодий тараққиёт ва таҳлил, 4(5), 291-301 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp291-301
HarvardGozieva , Mokhira, Гозиева , Мохира, and Gozieva , Mokhira (2026) ‘IMPROVING THE PROCESS OF REVALUATION OF LONG-TERM ASSETS’, Иқтисодий тараққиёт ва таҳлил, 4(5), 291-301. https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp291-301
BibTeX
@article{gozievamokhira2026,
  title = {IMPROVING THE PROCESS OF REVALUATION OF LONG-TERM ASSETS},
  author = {Gozieva , Mokhira and Гозиева , Мохира and Gozieva , Mokhira},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {5},
  pages = {291-301},
  doi = {10.60078/2992-877x-2026-vol4-iss5-pp291-301},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp291-301}
}

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