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 |
| Nashr sanasi | 2026-04-18 |
| Jild | 50 |
| Son | 01 |
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
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 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 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 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 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…
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 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…
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…
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…
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…