PECULIARITIES OF RECOGNITION OF FIXED ASSETS IN ACCOUNTING ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS

dc.contributor.author	Ismanov Ibrokhim Nabievich
dc.contributor.author	Moydinov Erkinjon Jaloliddinovich
dc.date.accessioned	2025-12-31T14:36:25Z
dc.date.issued	2022-10-30
dc.description.abstract	The article discusses the features of recognition in the accounting of fixed assets based on international financial reporting standards, reveals the significance and role of the topic under study at the present time in the development of an economic entity and ensuring the competitiveness of products. This article will consider the issue of recognition of fixed assets as one of the most important areas of accounting under IFRS based on a comparative analysis of national accounting Standards (NAS).
dc.format	application/pdf
dc.identifier.uri	https://scholarexpress.net/index.php/wefb/article/view/1572
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/47833
dc.language.iso	eng
dc.publisher	Scholar Express Journals
dc.relation	https://scholarexpress.net/index.php/wefb/article/view/1572/1386
dc.rights	https://creativecommons.org/licenses/by-nc-nd/4.0
dc.source	World Economics and Finance Bulletin; Vol. 15 (2022): WEFB; 222-228
dc.source	2749-3628
dc.subject	fixed assets
dc.subject	investment property
dc.subject	non-current assets
dc.subject	lease
dc.title	PECULIARITIES OF RECOGNITION OF FIXED ASSETS IN ACCOUNTING ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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