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.
| Mualliflar | Gozieva , Mokhira, Гозиева , Мохира, Gozieva , Mokhira |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-05-25 |
| Jild | 4 |
| Son | 5 |
| Betlar | 291-301 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss5-pp291-301 |
DOI: 10.60078/2992-877x-2026-vol4-iss5-pp291-301 · Maqolaning asl sahifasi
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
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