In this article, the essence of capital investments for construction works in the enterprise, the current state of accounting for these processes, the impact of direct and indirect costs in the implementation of capital investments for construction processes, determining the impact of general production costs on construction processes, bringing these costs to capital investments for construction works the issues of determining the initial values of real estate objects, reflecting these processes in accounting and reporting in accordance with international standards are covered.
| Mualliflar | Мухаммадиев, Заррух |
|---|---|
| Jurnal | Иқтисодиёт ва туризм |
| Nashr sanasi | 2025-03-25 |
| Jild | 6 |
| Son | 20 |
| Til | O‘zbek |
учет капитальных вложений, учет капитальных вложений в строительстве, прямые затраты, capital investment accounting, construction capital investment accounting, капитал инвестициялар ҳисоби, қурилиш ишлари бўйича капитал инвестициялар ҳисоби, бевосита харажатлар
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IMPROVEMENT OF THEORETICAL FOUNDATIONS OF ACCOUNTING OF NON-GOVERNMENT EDUCATIONAL SERVICES ACCORDING TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING