This article presents a comprehensive analysis of the existing challenges in the accounting of long-termassets within enterprises in Uzbekistan. It outlines solutions grounded in international best practices by examining theexperiences of countries such as Germany, the United States, and Japan. The study focuses on key aspects includingfair value measurement, the integration of environmental criteria, the implementation of digital monitoring systems,and the development of depreciation policies. Based on these comparative insights, the article proposes practicalrecommendations tailored to the Uzbek context to enhance the transparency, accuracy, and efficiency of long-term assetaccounting.
| Mualliflar | Rizakulov Abdurauf Abdimutalibovich |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-06-25 |
| Jild | 1 |
| Son | 6 |
| Betlar | 126-130 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17446733 |
DOI: 10.5281/zenodo.17446733 · Maqolaning asl sahifasi
long-term assets, fair value, depreciation policy, ecological criteria, digitalization, international experience
This article analyzes the economic efficiency and market competitiveness of the “BMB Za’faron” brand products.The research examines production volumes, quality standards, marketing strategies, and export opportunities…
The following article compares accounting system of Uzbekistan and Indonesia within the different periods. Theresults showed that the accounting policies undertaken by the Government of Bandung City were not in…
This article analyzes the foreign experience of implementing the tax administration of large taxpayers, as a resultof this analysis, issues of improving the tax legislation of the Republic of Uzbekistan, a proposal for…
This study investigates the relationship between educational attainment, gender, and income in Indonesiausing individual-level data from the Indonesia Family Life Survey (IFLS4). Applying an Ordinary Least Squares…
The article summarizes the country's long-term progress in improving tax administration in the tax sphere,emphasizes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed…
This study explores the brand transformation of UzAuto Motors, a leading Uzbek automotive manufacturer,from its Soviet legacy as UzDaewooAuto to its current identity as a national and globally aspiring brand. Using…
This article analyzes the modern development trends of service delivery systems based on digital platforms.Using examples of services such as Yandex Go, Click, Payme, and Apelsin, the paper examines their impact on…
This study investigates the feasibility of launching a fully digital bank in Uzbekistan amid a national push forfinancial modernisation and increasing demand for accessible, tech-enabled financial services. Using a…
Even with the social commerce boom in Indonesia, still the psychological factors that drive student purchaseintentions are not well understood. A research has been conducted to find out how online motivation and trust…
This article examines the role of monetary and fiscal policy in controlling inflation in the Republic of Uzbekistanduring its transition to a market-based economy. Following a series of economic reforms, Uzbekistan has…