Articles | Open Access | https://doi.org/10.37547/ajsshr/Volume05Issue05-07

Issues of Accounting and Valuation of Disposed Assets

Kuzieva Dinora Bahodirovna , PhD, Tashkent State University of Economics, Associate Professor of the Department of “Audit”, Uzbekistan

Abstract

This article presents the criteria for recognizing long-term assets held for sale based on international standards. Also, proposals are developed for disclosing information on long-term assets held for sale and disposal groups in financial statements.  

Keywords

Long-term asset, disposal group, financial statement

References

A.Abdullaev and others. Financial accounting. T., "Science and Technology", 2005. - 119 p.;

I.A. Zavalishina. New accounting. - Tashkent: "Economy and Law World" publishing house, 2004. - 128 p.;

O.U.Bobozhonov. Financial accounting. - Tashkent: Sharq, 2000. - 150 p.

Urazov K.B. Conceptual issues of accounting in the context of economic liberalization. Tashkent. Science, 2005. - P. 89

I.N.Ismanov. Improving accounting for long-term assets. "Classik" publishing house, 2021.

Vasiliev Yu.A. Activity and sales and position of MSFO 2012. No. 3.

Rishar J. Accounting book: theory and practice: Per. s fr. /Pod ed. Ya.V. Sokolova. - M.: Finance and statistics, 2000. - S. 44.

Borisenko V. Uchet vneoborotnyx aktivov, prednaznachennyx dlya prodija, i prekrashchennaya deyatelnost v sootvetstvii s MSFO 5 // Fi nansovaya gazeta: ejemesyachnoe obozrenie. 2012. Vyp. 1. URL: http://fingazeta.ru/upload/iblock/689/ MSFO_1.pdf

Article Statistics

Downloads

Download data is not yet available.

Copyright License

Download Citations

How to Cite

Kuzieva Dinora Bahodirovna. (2025). Issues of Accounting and Valuation of Disposed Assets. American Journal Of Social Sciences And Humanity Research, 5(05), 24–28. https://doi.org/10.37547/ajsshr/Volume05Issue05-07