AKTIVLAR HISOBI VA HISOBOTINI  TAKOMILLASHTIRISH

Salima Rayimovna Egamberdiyeva

doi:10.70769/3030-315X.II.6.6.2026.32

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

Vol. 6 No. 6 (2026)

A MODERN APPROACH TO ACCOUNTING, DESCRIPTION AND CLASSIFICATION OF ASSETS

Accounting, Economic Analysis and Audit

Published 2026-06-30

Egamberdiyeva, S.R.⁺⁻

Egamberdiyeva, S.R.

Karshi State Technical University

PDF (Uzbek)

Keywords

assets long-term assets current assets right-of-use assets investment property long-term biological assets long-term accounts receivable

How to Cite

Egamberdiyeva, S. R. (2026). A MODERN APPROACH TO ACCOUNTING, DESCRIPTION AND CLASSIFICATION OF ASSETS. Innovation Economy, 6(6), 184-190. https://doi.org/10.70769/3030-315X.II.6.6.2026.32

Abstract

This article examines the economic content of the concept of assets, their classification and description, as well as the features of their recognition, evaluation and accounting in accordance with the requirements of international standards, the purpose, objectives, basic principles of reflecting assets in reporting and their significance for users of information, the current state of accounting for income, expenses, depreciation and costs of assets, problems of their reflection and ways to solve them, as well as issues of improving accounting and reporting on assets.

PDF (Uzbek)

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