This article analyzes the necessity of recognizing environmental assets as separate accounting objects in the construction materials industry. Current accounting practices in Uzbekistan combine environmental investments with general fixed assets, making it difficult to assess their economic effectiveness. The paper proposes introducing sub-accounts 0192 and 0193 within account 0100 to record filtration systems, recycling technologies, and emission-reduction equipment. The proposed model enables the classification, amortization tracking, and performance monitoring of environmental assets, supporting better financial reporting and ESG compliance
| Mualliflar | Mirzayev, Komiljon, Мирзаев , Комилжон, Mirzayev, Komiljon |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-11-27 |
| Jild | 2 |
| Son | 6 |
| Betlar | 204-208 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss6-pp204-208 |
DOI: 10.60078/3060-4842-2025-vol2-iss6-pp204-208 · Maqolaning asl sahifasi
environmental assets, accounting, fixed assets, sub-accounts, chart of accounts, environmental investments, ESG, экологические активы, бухгалтерский учет, основные средства, субсчета, план счетов, экологические инвестиции, ESG, ekologik aktivlar, buxgalteriya hisobi, asosiy vositalar, subhisoblar, schyotlar rejasi, ekologik investitsiyalar, ESG
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