This article examines the regulatory and legal framework for accounting of investment property in joint-stock companies, including issues related to its recognition, measurement, and presentation in financial statements. The study analyzes the main challenges in accounting for investment property, particularly difficulties in determining fair value, inconsistencies in the interpretation of regulatory requirements, and challenges associated with the implementation of International Financial Reporting Standards (IFRS). Based on the findings, scientific and practical recommendations have been developed to improve investment property accounting, expand the application of IFRS, strengthen control mechanisms, and enhance the professional competence of accounting personnel
| Mualliflar | Muzrapova , Shahnoza, Музрапова , Шахноза, Muzrapova , Shahnoza |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-06-15 |
| Jild | 3 |
| Son | 3 |
| Betlar | 548-555 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp548-555 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp548-555 · Maqolaning asl sahifasi
investment property, joint-stock company, accounting, financial reporting, IFRS, IAS 40, fair value, valuation, control, assets, инвестиционная недвижимость, акционерное общество, бухгалтерский учет, финансовая отчетность, МСФО, IAS 40, справедливая стоимость, оценка, контроль, активы, investitsion mulk, aksiyadorlik jamiyati, buxgalteriya hisobi, moliyaviy hisobot, MHXS, IAS 40, haqqoniy qiymat, baholash, nazorat, aktivlar
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