Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 3 (2026) · pp. 379-387

THE CURRENT STATE OF FIXED ASSETS ACCOUNTING AND DIRECTIONS FOR ITS IMPROVEMENT

Ghazieva, Mohira, Газиева, Мохира, Ғозиева, Мохира

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Abstract

In the practice of accounting entities, problems are emerging regarding the calculation and accounting of depreciation for fixed assets, initial recognition and subsequent revaluation, determination of fair value, checking for impairment, and the correct and reliable reflection of information about them in financial statements. In this article, we have discussed in detail the current state of fixed assets depreciation accounting and its improvement, and have provided proposals and recommendations for its improvement

long-term assetsfixed assetsdepreciationdepreciation ratesregulatory and legal documentsTax Codefinancial reportingreturnrecognitionvaluation

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Cite

APA 7 
Ghazieva, Mohira, Газиева, Мохира & Ғозиева, Мохира (2026). THE CURRENT STATE OF FIXED ASSETS ACCOUNTING AND  DIRECTIONS FOR ITS IMPROVEMENT. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 379-387.
GOST R 7.0.5 
Ghazieva, Mohira, Газиева, Мохира, Ғозиева, Мохира THE CURRENT STATE OF FIXED ASSETS ACCOUNTING AND  DIRECTIONS FOR ITS IMPROVEMENT // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 3. С. 379-387.
BibTeX 
@article{mohira2026,
  author  = {Ghazieva, Mohira and Газиева, Мохира and Ғозиева, Мохира},
  title   = {THE CURRENT STATE OF FIXED ASSETS ACCOUNTING AND  DIRECTIONS FOR ITS IMPROVEMENT},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {3},
  pages   = {379-387}
}
RIS 
TY  - JOUR
AU  - Ghazieva, Mohira
AU  - Газиева, Мохира
AU  - Ғозиева, Мохира
TI  - THE CURRENT STATE OF FIXED ASSETS ACCOUNTING AND  DIRECTIONS FOR ITS IMPROVEMENT
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 3
SP  - 379
EP  - 387
ER  -