Accounting For Non-Current Assets Held For Sale And Discontinued Operations

dc.contributor.author	Sativaldiyeva Dono Abduraxmanovna
dc.date.accessioned	2026-01-02T10:55:53Z
dc.date.issued	2025-01-29
dc.description.abstract	Today in Uzbekistan there are some issues in the practical application of IFRS. To find a solution to these problems, in this article we want to reveal the essence of IFRS 5 “Noncurrent assets held for sale and discontinued operations” and give some explanations of the organization of accounting for non-current assets held for sale according to international accounting standards and the preparation of financial statements, showing their practical application using the specific examples.
dc.format	application/pdf
dc.identifier.uri	https://geniusjournals.org/index.php/ejhge/article/view/6635
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/76787
dc.language.iso	eng
dc.publisher	Genius Journals
dc.relation	https://geniusjournals.org/index.php/ejhge/article/view/6635/5509
dc.rights	https://creativecommons.org/licenses/by-nc/4.0
dc.source	Eurasian Journal of History, Geography and Economics; Vol. 39 (2025): EJHGE; 14-18
dc.source	2795-7659
dc.subject	IFRS
dc.subject	non-current assets
dc.subject	discontinued operations
dc.title	Accounting For Non-Current Assets Held For Sale And Discontinued Operations
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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