
Issues of Accounting and Valuation of Disposed Assets
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
Copyright License
Copyright (c) 2025 Kuzieva Dinora Bahodirovna

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