Property, plant and equipment under ifrs and nas: differences and common features between them

Yakubova , Dilfuza, Якубова , Дилфуза, Yakubova , Dilfuza

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

The topic of this paper focuses on the comparison of fixed asset accounting under International Financial Reporting Standards (IFRS) and National Accounting Standards (NAS). Fixed assets are the most important long-term assets that play a key role in the financial position of an organisation. The study examines the main differences in the approaches to recognition, measurement, depreciation and asset retirement accounting between the two systems. Particular attention is paid to the revaluation of fixed assets, depreciation methods, and approaches to accounting for repair and modernisation costs. The paper analyses how different standards affect financial reporting and management decision making, and what key aspects should be considered when moving from one accounting system to another. The study focuses on analysing the flexibility of IFRS and the limitations of NAS, which is important for accountants, financial professionals and managers working in different legal and economic environments.

Maqola ma’lumotlari
MualliflarYakubova , Dilfuza, Якубова , Дилфуза, Yakubova , Dilfuza
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-04-24
Jild2
Son2
Betlar761-767
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss2-pp761-767
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss2-pp761-767 · Maqolaning asl sahifasi

Kalit so‘zlar

fixed assets, non-current assets, depreciation, asset disposals, основные средства, долгосрочные активы, амортизация, выбытия активов, переоценки основных средств, asosiy vositalar, uzoq muddatli aktivlar, eskirish, tasarruf etish, asosiy vositalarni qayta baholash

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYakubova , Dilfuza, Якубова , Дилфуза, & Yakubova , Dilfuza (2025). PROPERTY, PLANT AND EQUIPMENT UNDER IFRS AND NAS: DIFFERENCES AND COMMON FEATURES BETWEEN THEM. Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 761-767. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp761-767
GOST (OAK)Yakubova , Dilfuza, Якубова , Дилфуза, Yakubova , Dilfuza PROPERTY, PLANT AND EQUIPMENT UNDER IFRS AND NAS: DIFFERENCES AND COMMON FEATURES BETWEEN THEM // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 2. – P. 761-767. – DOI: 10.60078/3060-4842-2025-vol2-iss2-pp761-767.
MLAYakubova , Dilfuza, Якубова , Дилфуза, and Yakubova , Dilfuza. “PROPERTY, PLANT AND EQUIPMENT UNDER IFRS AND NAS: DIFFERENCES AND COMMON FEATURES BETWEEN THEM.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 761-767, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp761-767
ChicagoYakubova , Dilfuza, Якубова , Дилфуза, and Yakubova , Dilfuza. “PROPERTY, PLANT AND EQUIPMENT UNDER IFRS AND NAS: DIFFERENCES AND COMMON FEATURES BETWEEN THEM.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 761-767 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp761-767
HarvardYakubova , Dilfuza, Якубова , Дилфуза, and Yakubova , Dilfuza (2025) ‘PROPERTY, PLANT AND EQUIPMENT UNDER IFRS AND NAS: DIFFERENCES AND COMMON FEATURES BETWEEN THEM’, Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 761-767. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp761-767
BibTeX
@article{yakubovadilfuza2025,
  title = {PROPERTY, PLANT AND EQUIPMENT UNDER IFRS AND NAS: DIFFERENCES AND COMMON FEATURES BETWEEN THEM},
  author = {Yakubova , Dilfuza and Якубова , Дилфуза and Yakubova , Dilfuza},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {2},
  pages = {761-767},
  doi = {10.60078/3060-4842-2025-vol2-iss2-pp761-767},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp761-767}
}

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