Илғор иқтисодиёт ва педагогик технологиялар Volume 1 Issue 3 (2024) · pp. 93-99
IMPROVING FIXED ASSET ACCOUNTING
Sanokulova, Nafisa, Санокулова, Нафиса, Sanokulova, Nafisa
Abstract
The article discusses the issues of methodological and organizational improvement of fixed asset accounting. In particular, the article deals with the criteria for recognizing fixed assets based on the National Accounting Standards and IFRS, the entry, classification, disposal of fixed assets, and the correct presentation of information about fixed assets in financial statements.
основные средстваклассификация основных средствфинансовая отчетностьбухгалтерский учетмеждународные стандартыfixed assetsclassification of fixed assetsfinancial reportingaccountinginternational standards
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