ASOSIY VOSITALARNI QAYTA BAHOLASH JARAYONINI TAKOMILLASHTIRISH
Abstract
This article scientifically covers the issues of improving the process of revaluation of fixed assets. In particular, a comparative analysis of national and international standards for revaluation of fixed assets is carried out, their similarities and differences are revealed. Also, methods of revaluation of fixed assets are classified and the procedure for their application in practice is described. Scientifically based proposals are developed on the consistent sequence of organization and implementation of the revaluation process, and relevant conclusions are formulated.
Fields of Study & Subjects
Accounting Theory and Financial Reporting
Accounting and Financial Management
Financial Reporting and Valuation Research
Publication details
- Journal / source
- Ilgʻor iqtisodiyot va pedagogik texnologiyalar.
- Volume
- 3
- Issue
- 1
- Pages
- 461–469
- Publication date
- 13 February 2026
- Language
- EN