International experience in accounting for long-term assets and its application

Gozieva , Mokhira

Innovation science and technologiy · 2026-yil

Annotatsiya

This article analyzes the theoretical issues of long-term assets in accounting. Various approaches, regulatorydocuments, present such assets in the form of shares, bonuses or resources purchased by enterprises for long-termexploitation. Also, long-term financial investments and assets recognized as investment property are considered one of theeffective directions of future capital investment. Therefore, it is urgent to reconsider the classification and characteristicsof long-term assets

Maqola ma’lumotlari
MualliflarGozieva , Mokhira
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-03-01
Jild2
Son3
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.19372056
Indeksga qo‘shilgan2026-08-26

Kalit so‘zlar

long-term assets, principles, development trends, costs, royalties, law, uncertainty, practice, attitude, investment, investment property

Ilmiy soha

Iqtibos keltirish

APAGozieva , Mokhira (2026). INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION. Innovation science and technologiy, 2(3). https://doi.org/10.5281/zenodo.19372056
GOST (OAK)Gozieva , Mokhira INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION // Innovation science and technologiy. – 2026. – T. 2, № 3. – DOI: 10.5281/zenodo.19372056.
MLAGozieva , Mokhira. “INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION.” Innovation science and technologiy, 2(3), 2026. https://doi.org/10.5281/zenodo.19372056
ChicagoGozieva , Mokhira. “INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION.” Innovation science and technologiy, 2(3) (2026). https://doi.org/10.5281/zenodo.19372056
HarvardGozieva , Mokhira (2026) ‘INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION’, Innovation science and technologiy, 2(3). https://doi.org/10.5281/zenodo.19372056
BibTeX
@article{gozievamokhira2026,
  title = {INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION},
  author = {Gozieva , Mokhira},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {3},
  doi = {10.5281/zenodo.19372056},
  url = {https://doi.org/10.5281/zenodo.19372056}
}

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