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.
| Mualliflar | Rakhimova, Go’zalbegim, Рахимова , Гузалбегим, Рахимова , Гўзалбегим |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2021-04-30 |
| Jild | 2 |
| Son | 3/S |
| Betlar | 111-121 |
| Til | O‘zbek |
| DOI | 10.47689/2181-1415-vol2-iss3/s-pp111-121 |
DOI: 10.47689/2181-1415-vol2-iss3/s-pp111-121 · Maqolaning asl sahifasi
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
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