This article examines the definitions of the terms "investment asset," "investment property," and "investment tangible assets" and develops an improved definition. The components of investment property are identified. The differences and similarities between “investment asset”, “investment property” and “investment tangible assets” and fixed assets are revealed. Income from investment property was examined. It is also proposed to reflect "investment asset," "investment property," and "investment tangible assets" in the balance sheet.
| Mualliflar | Egamberdiyeva, Salima Rayimovna |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashriyot | Қарши дaвлaт техника универcитети |
| ISSN | 3030-315x |
| Nashr sanasi | 2026-04-18 |
| Jild | 50 |
| Son | 01 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
Investment asset, “Investment property”, “Investment tangible assets”, right to use assets, real estate (land, building), revaluation, operating and financial lease, Инвестиционный актив, «Инвестиционная недвижимость», «Инвестиционные материальные активы», право пользования активами, недвижимость (земля, здание), переоценка, операционная и финансовая аренда, Investitsion aktiv, “Investitsion ko‘chmas mulk”, “Investitsion moddiy aktivlar”, aktivlarni foydalanish huquq, ko‘chmas mulk (yer, bino), qayta baholash, operativ va moliyaviy ijara
| APA | Egamberdiyeva, Salima Rayimovna (2026). The importance of properly organizing investment assets and their accounting in the asset structure. «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1185 |
|---|---|
| GOST (OAK) | Egamberdiyeva, Salima Rayimovna The importance of properly organizing investment assets and their accounting in the asset structure // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 01. |
| MLA | Egamberdiyeva, Salima Rayimovna. “The importance of properly organizing investment assets and their accounting in the asset structure.” «Инновацион иқтисодиёт» журнали, 50(01), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1185 |
| Chicago | Egamberdiyeva, Salima Rayimovna. “The importance of properly organizing investment assets and their accounting in the asset structure.” «Инновацион иқтисодиёт» журнали, 50(01) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1185 |
| Harvard | Egamberdiyeva, Salima Rayimovna (2026) ‘The importance of properly organizing investment assets and their accounting in the asset structure’, «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1185 |
| BibTeX | @article{egamberdiyevasalimarayimovna2026,
title = {The importance of properly organizing investment assets and their accounting in the asset structure},
author = {Egamberdiyeva, Salima Rayimovna},
journal = {«Инновацион иқтисодиёт» журнали},
year = {2026},
volume = {50},
number = {01},
url = {https://ojs.qmii.uz/index.php/ej/article/view/1185}
} |
Boshqa maqola uchun iqtibos tayyorlash
This scientific article analyzes the role of digital technologies in the development of a green economy and their potential for application in the conditions of Uzbekistan. The article highlights the role of artificial…
In globalized market conditions, the sustainable development of companies is directly linked to the effectiveness of corporate governance. This article examines the integration of international corporate governance…
the article highlights the reform of insurance services in the context of current global processes and their practical dimensions. It provides an analysis of the outcomes of reforms in the insurance system of the…
This article examines the issues of keeping inventory and applying international standards of financial reporting in financial reporting. Also, a scientific and practical proposal and recommendations were developed on…
This article examines the calculation of current assets based on International Financial Reporting Standards (IFRS) and ways to improve accounting. The article compares local and international standards, analyzes…
The article examines changes in the content and composition of assets that are objects of accounting during the transition to international standards, in particular, assets for which new terms are used in accordance…
The article reflects the use of approaches and methods in evaluating motor vehicles. Also, the characteristics and development of motor vehicle evaluation, the effective development of motor vehicle evaluation in terms…
This article examines the activities of farms within the framework of sustainable development principles and the green economy concept. The research analyzes the key aspects of improving economic efficiency, rational…
This article examines the approaches of foreign and domestic economists to accounting for liabilities based on international standards, as well as the principles of recognition, valuation, and accounting for long-term…
This article examines the current aspects of accounting for income and expenses in pharmaceutical enterprises, the approaches of domestic and foreign economists who have conducted research in this area, the distinctive…
«Инновацион иқтисодиёт» журнали — barcha maqolalar · 2026-yil arxivi
The article examines changes in the content and composition of assets that are objects of accounting during the transition to international standards, in particular, assets for which new terms are used in accordance…
This article presents proposals and recommendations on key areas for improving the accounting and control of income and expenses. In the context of the formation of the digital economy, the effective use of financial…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…