Accounting of the results of continuous revaluation of property, plant and equipment in accordance with international standards

Rakhimova, Go’zalbegim, Рахимова , Гузалбегим, Рахимова , Гўзалбегим

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2021-yil

Annotatsiya

This article substantiates the need to call in our practice the concept of “fixed assets” “Property, plant, machinery and equipment” in order to bring it into line with international standards. The essence of the Property, plant, machinery and equipment standards accounting rules for the subsequent assessment according to the accounting models of the initial cost and revaluation value is given. A sequence of revaluations was proposed. Based on the requirements of the standard rules, a methodological procedure for reflecting the revaluation results in accounting using the current chart of accounts is recommended.

Maqola ma’lumotlari
MualliflarRakhimova, Go’zalbegim, Рахимова , Гузалбегим, Рахимова , Гўзалбегим
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2021-04-30
Jild2
Son3/S
Betlar111-121
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.47689/2181-1415-vol2-iss3/s-pp111-121
Indeksga qo‘shilgan2026-08-26

DOI: 10.47689/2181-1415-vol2-iss3/s-pp111-121 · Maqolaning asl sahifasi

Kalit so‘zlar

Имущества, завод, машины и оборудования, первоначальная стоимость, переоценочная стоимость, накопленная, амортизация, накопленный убыток от обесценения, справедливая стоимость, Мулк, завод, машина ва асбоб-ускуналар, бошланғич қиймат, қайта баҳолаш қиймати, жамғарилган, амортизация, қадрсизланишдан зарар, адолатли (ҳаққоний), қиймат, Property, plant, machinery and equipment, historical cost, revalued amount, accumulated depreciation, accumulated impairment loss,, fair value

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARakhimova, Go’zalbegim, Рахимова , Гузалбегим, & Рахимова , Гўзалбегим (2021). Accounting of the results of continuous revaluation of property, plant and equipment in accordance with international standards. Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 111-121. https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp111-121
GOST (OAK)Rakhimova, Go’zalbegim, Рахимова , Гузалбегим, Рахимова , Гўзалбегим Accounting of the results of continuous revaluation of property, plant and equipment in accordance with international standards // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2021. – T. 2, № 3/S. – P. 111-121. – DOI: 10.47689/2181-1415-vol2-iss3/s-pp111-121.
MLARakhimova, Go’zalbegim, Рахимова , Гузалбегим, and Рахимова , Гўзалбегим. “Accounting of the results of continuous revaluation of property, plant and equipment in accordance with international standards.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 111-121, 2021. https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp111-121
ChicagoRakhimova, Go’zalbegim, Рахимова , Гузалбегим, and Рахимова , Гўзалбегим. “Accounting of the results of continuous revaluation of property, plant and equipment in accordance with international standards.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 111-121 (2021). https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp111-121
HarvardRakhimova, Go’zalbegim, Рахимова , Гузалбегим, and Рахимова , Гўзалбегим (2021) ‘Accounting of the results of continuous revaluation of property, plant and equipment in accordance with international standards’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 2(3/S), 111-121. https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp111-121
BibTeX
@article{rakhimovagozalbegim2021,
  title = {Accounting of the results of continuous revaluation of property, plant and equipment in accordance with international standards},
  author = {Rakhimova, Go’zalbegim and Рахимова , Гузалбегим and Рахимова , Гўзалбегим},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2021},
  volume = {2},
  number = {3/S},
  pages = {111-121},
  doi = {10.47689/2181-1415-vol2-iss3/s-pp111-121},
  url = {https://doi.org/10.47689/2181-1415-vol2-iss3/s-pp111-121}
}

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