Innovation science and technologiy 2-том 3-нөмір (2026)
INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND ITS APPLICATION
Gozieva, Mokhira
Аңдатпа
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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