In the practice of accounting entities, problems are emerging regarding the calculation and accounting of depreciation for fixed assets, initial recognition and subsequent revaluation, determination of fair value, checking for impairment, and the correct and reliable reflection of information about them in financial statements. In this article, we have discussed in detail the current state of fixed assets depreciation accounting and its improvement, and have provided proposals and recommendations for its improvement
| Mualliflar | Ghazieva , Mohira, Газиева , Мохира, Ғозиева , Мохира |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-06-08 |
| Jild | 3 |
| Son | 3 |
| Betlar | 379-387 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp379-387 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp379-387 · Maqolaning asl sahifasi
long-term assets, fixed assets, depreciation, depreciation rates, regulatory and legal documents, Tax Code, financial reporting, return, recognition, valuation, accounting, долгосрочные активы, основные средства, амортизация, ставки амортизации, нормативно-правовые документы, Налоговый кодекс, финансовая отчетность, декларирование, признание, оценка, учет, узоқ муддатли активлар, асосий воситалар, эскириш, амотризация нормалари, меъёрий-хуқуқий хужжатлар, Солиқ Кодекси, молиявий ҳисобот, қайднома, тан олиш, баҳолаш, ҳисобга олиш
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