This article scientifically covers the issues of improving the process of revaluation of fixed assets. In particular, a comparative analysis of national and international standards for revaluation of fixed assets is carried out, their similarities and differences are revealed. Also, methods of revaluation of fixed assets are classified and the procedure for their application in practice is described. Scientifically based proposals are developed on the consistent sequence of organization and implementation of the revaluation process, and relevant conclusions are formulated.
| Mualliflar | Aminboyev , Jaloliddin, Аминбойев , Джалолиддин, Aminboyev , Jaloliddin |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-02-13 |
| Jild | 3 |
| Son | 1 |
| Betlar | 461-469 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss1-pp461-469 |
DOI: 10.60078/3060-4842-2026-vol3-iss1-pp461-469 · Maqolaning asl sahifasi
fixed asset, revaluation, initial value, book value, residual value, fair value, initial value model, revaluation model, amortization, depreciation, основные средства, переоценка, первоначальная стоимость, балансовая стоимость, остаточная стоимость, справедливая стоимость, модель первоначальной стоимости, модель переоценки, амортизация, износ, asosiy vosita, qayta baholash, boshlangʻich qiymat, balans qiymati, qoldiq qiymat, haqqoniy qiymat, boshlangʻich qiymat modeli, qayta baholash modeli, amortizatsiya, eskirish
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