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 with the requirements of international financial reporting standards, such as investment properties, biological assets and long-term assets held for sale, and the resulting classification and accounting issues
| Mualliflar | Egamberdiyeva, Salima Rayimovna |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2026-04-18 |
| Jild | 50 |
| Son | 01 |
international financial reporting standards, biological assets, investment property, transformation, non current assets held for sale, международные стандарты финансовой отчетности, биологические активы, инвестиционная недвижимость, трансформация, внеоборотные активы, удерживаемые для продажи, moliyaviy hisobotning xalqaro standartlari, biologik aktivlar, investitsiyaviy kuchmas mulk, transformatsiya, sotish uchun mo‘ljallangan uzoq muddatli aktivlar
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 definitions of the terms "investment asset," "investment property," and "investment tangible assets" and develops an improved definition. The components of investment property are identified…
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 calculation of current assets based on International Financial Reporting Standards (IFRS) and ways to improve accounting. The article compares local and international standards, analyzes…
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 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 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…
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…
The article discusses the importance of livestock products in society and presents the opinions and conclusions of scholars who have conducted research in this field. In addition, it examines government programs and…
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…