Improving the process of revaluation of fixed assets

Aminboyev , Jaloliddin, Аминбойев , Джалолиддин, Aminboyev , Jaloliddin

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAminboyev , Jaloliddin, Аминбойев , Джалолиддин, Aminboyev , Jaloliddin
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-02-13
Jild3
Son1
Betlar461-469
TilIngliz
DOI10.60078/3060-4842-2026-vol3-iss1-pp461-469
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss1-pp461-469 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Iqtibos keltirish

APAAminboyev , Jaloliddin, Аминбойев , Джалолиддин, & Aminboyev , Jaloliddin (2026). IMPROVING THE PROCESS OF REVALUATION OF FIXED ASSETS. Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 461-469. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp461-469
GOST (OAK)Aminboyev , Jaloliddin, Аминбойев , Джалолиддин, Aminboyev , Jaloliddin IMPROVING THE PROCESS OF REVALUATION OF FIXED ASSETS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 1. – P. 461-469. – DOI: 10.60078/3060-4842-2026-vol3-iss1-pp461-469.
MLAAminboyev , Jaloliddin, Аминбойев , Джалолиддин, and Aminboyev , Jaloliddin. “IMPROVING THE PROCESS OF REVALUATION OF FIXED ASSETS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 461-469, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp461-469
ChicagoAminboyev , Jaloliddin, Аминбойев , Джалолиддин, and Aminboyev , Jaloliddin. “IMPROVING THE PROCESS OF REVALUATION OF FIXED ASSETS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 461-469 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp461-469
HarvardAminboyev , Jaloliddin, Аминбойев , Джалолиддин, and Aminboyev , Jaloliddin (2026) ‘IMPROVING THE PROCESS OF REVALUATION OF FIXED ASSETS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 461-469. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp461-469
BibTeX
@article{aminboyevjaloliddin2026,
  title = {IMPROVING THE PROCESS OF REVALUATION OF FIXED ASSETS},
  author = {Aminboyev , Jaloliddin and Аминбойев , Джалолиддин and Aminboyev , Jaloliddin},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {1},
  pages = {461-469},
  doi = {10.60078/3060-4842-2026-vol3-iss1-pp461-469},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp461-469}
}

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