Accounting for environmental assets of construction materials industry enterprises

Mirzayev, Komiljon, Мирзаев , Комилжон, Mirzayev, Komiljon

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarMirzayev, Komiljon, Мирзаев , Комилжон, Mirzayev, Komiljon
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-11-27
Jild2
Son6
Betlar204-208
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss6-pp204-208
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss6-pp204-208 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMirzayev, Komiljon, Мирзаев , Комилжон, & Mirzayev, Komiljon (2025). ACCOUNTING FOR ENVIRONMENTAL ASSETS OF CONSTRUCTION MATERIALS INDUSTRY ENTERPRISES. Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 204-208. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp204-208
GOST (OAK)Mirzayev, Komiljon, Мирзаев , Комилжон, Mirzayev, Komiljon ACCOUNTING FOR ENVIRONMENTAL ASSETS OF CONSTRUCTION MATERIALS INDUSTRY ENTERPRISES // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 6. – P. 204-208. – DOI: 10.60078/3060-4842-2025-vol2-iss6-pp204-208.
MLAMirzayev, Komiljon, Мирзаев , Комилжон, and Mirzayev, Komiljon. “ACCOUNTING FOR ENVIRONMENTAL ASSETS OF CONSTRUCTION MATERIALS INDUSTRY ENTERPRISES.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 204-208, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp204-208
ChicagoMirzayev, Komiljon, Мирзаев , Комилжон, and Mirzayev, Komiljon. “ACCOUNTING FOR ENVIRONMENTAL ASSETS OF CONSTRUCTION MATERIALS INDUSTRY ENTERPRISES.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 204-208 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp204-208
HarvardMirzayev, Komiljon, Мирзаев , Комилжон, and Mirzayev, Komiljon (2025) ‘ACCOUNTING FOR ENVIRONMENTAL ASSETS OF CONSTRUCTION MATERIALS INDUSTRY ENTERPRISES’, Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 204-208. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp204-208
BibTeX
@article{mirzayevkomiljon2025,
  title = {ACCOUNTING FOR ENVIRONMENTAL ASSETS OF CONSTRUCTION MATERIALS INDUSTRY ENTERPRISES},
  author = {Mirzayev, Komiljon and Мирзаев , Комилжон and Mirzayev, Komiljon},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {6},
  pages = {204-208},
  doi = {10.60078/3060-4842-2025-vol2-iss6-pp204-208},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp204-208}
}

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