Innovation science and technologiy Volume 2 Issue 3 (2026)

INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION

Gozieva, Mokhira

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Abstract

This article analyzes the theoretical issues of long-term assets in accounting. Various approaches, regulatorydocuments, present such assets in the form of shares, bonuses or resources purchased by enterprises for long-termexploitation. Also, long-term financial investments and assets recognized as investment property are considered one of theeffective directions of future capital investment. Therefore, it is urgent to reconsider the classification and characteristicsof long-term assets

long-term assets, principles, development trends, costs, royalties, law, uncertainty, practice, attitude, investment, investment property

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Cite

APA 7 
Gozieva, Mokhira (2026). INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION. Innovation science and technologiy, 2(3).
GOST R 7.0.5 
Gozieva, Mokhira INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION // Innovation science and technologiy. 2026. Т. 2. № 3.
BibTeX 
@article{mokhira2026,
  author  = {Gozieva, Mokhira},
  title   = {INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {3}
}
RIS 
TY  - JOUR
AU  - Gozieva, Mokhira
TI  - INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 3
ER  -