AKTIVLARNI HISOBGA OLISH, TAVSIFLASH VA TASNIFLASHGA ZAMONAVIY YONDOSHUV

Salima Rayimovna Egamberdiyeva

doi:10.70769/3030-315X.II.6.6.2026.30

Vol. 6 No. 6 (2026), Accounting, Economic Analysis and Audit

Vol. 6 No. 6 (2026)

A MODERN APPROACH TO THE ACCOUNTING, CHARACTERIZATION, AND CLASSIFICATION OF ASSETS

Accounting, Economic Analysis and Audit

Published 2026-06-30

Egamberdiyeva, S.R.⁺⁻

Egamberdiyeva, S.R.

Karshi State Technical University

Keywords

assets long-term assets current assets right-of-use assets investment property investment real estate long-term biological assets long-term deferred expenses long-term deferred tax assets

How to Cite

Egamberdiyeva, S. R. (2026). A MODERN APPROACH TO THE ACCOUNTING, CHARACTERIZATION, AND CLASSIFICATION OF ASSETS. Innovation Economy, 6(6), 176-180. https://doi.org/10.70769/3030-315X.II.6.6.2026.30

Abstract

This article examines the theoretical and practical aspects of improving the accounting, description, and classification of assets based on international standards using a new approach. Specifically, it analyzes the organization of asset valuation, description, and classification processes in accordance with the requirements of international auditing standards and international financial reporting standards.

References

1.О‘zbekiston Respublikasi Prezidenti Shavkat Mirziyoyevning Oliy Majlisga Murojaatnomasi. https://president.uz/uz/lists/view/2228

2. Oʻzbekiston Respublikasi moliya vazirining 2022-yil 10-noyabrdagi 61-son buyrugʻiga 1-Ilova. “Moliyaviy hisobotlarni taqdim etishning konseptual asosi” .

3. Oʻzbekiston Respublikasi iqtisodiyot va moliya vazirining 2024-yil 14-iyundagi 131-son buyrugʻiga 1-ILOVA. “Moliyaviy hisobotni tayyorlash va taqdim etish uchun Konseptual asos” ning

4. Oʻzbekiston Respublikasi iqtisodiyot va moliya vazirining 2024-yil 14-iyundagi 130-son buyrugʻiga 1-Ilova. 1-sonli BHMS. “Moliyaviy hisobotni taqdim etish va hisob siyosati”.

5.Xasanov A., Xashimov A.A., Muxametov A.B., Abduvohidov A.A. Buxgalteriya hisobi.-T.: Darslik. “Sharq” nashriyot-matbaa aksiyadorlik kompaniyasi Bosh tahririyati, 2021.-720 bet.

6. Egamberdiyeva S.R. Moliyaviy va boshqaruv hisobi. Darslik. Qarshi. “Intellekt” nashriyoti, 2021.-573 bet.

7.Балакирева Н.М. Нематериальные активы: учёт, аудит, анализ. Учебное пособие.-М.: изд-во Эксмо, 2005.- с. 416;

8.И.А. Завалишина. Янгича бухгалтерия ҳисоби. – Тошкент: “Иқтисодиёт ва ҳуқуқ дунёси” нашриёт уйи, 2004. - 128 б.;

9. Ван Хорн Дж. К. Основы управления финансами: пер. с анг. / Гл. ред. серии Я.В. Соколов. - М.: Финансы и статистика, 2001. - с. 456;

10. Дустмуратов Р.Д. Ўзбекистонда аудиторлик фаолиятининг шаклланиши ва унинг услубиётини такомиллаштириш: и.ф.д.илмий даражасини олиш учун дис. автореф. Тошкент – 2008. – 34 б.

11.Уразов К.Б. Иқтисодиётни эркинлаштириш шароитида бухгалтерия ҳисобининг концептуал масалалари. – Тошкент, “Фан” нашриёти, 2005.-201 б.;

This work is licensed under a Creative Commons Attribution 4.0 International License.

Downloads

Download data is not yet available.

Most read articles by the same author(s)

Egamberdiyeva, S.R., IMPROVING THE AUDIT OF FIXED ASSETS BASED ON INTERNATIONAL STANDARDS , Innovation economy: Vol. 5 No. 5 (2026)
Egamberdiyeva, S.R., Jo‘rayev, O.Sh., Samadova, M.F., PECULIARITIES AND SIGNIFICANCE OF ORGANIZING INCOME AND EXPENSE ACCOUNTING BASED ON INTERNATIONAL STANDARDS , Innovation economy: Vol. 1 No. 1 (2026)
Egamberdiyeva, S.R., A MODERN APPROACH TO ACCOUNTING, DESCRIPTION AND CLASSIFICATION OF ASSETS , Innovation economy: Vol. 6 No. 6 (2026)