Issues of Organizing the Account of Fixed Assets

A.  Ravshanov

Issues of Organizing the Account of Fixed Assets

Authors

A. Ravshanov Senior lecturer, Karshi Engineering-Economics Institute, Uzbekistan

Keywords:

fixed asset, investment property, cost, book value, depreciation, revaluation, impairment, impairment loss, reserve

Abstract

The article covers the main issues of recognition of fixed assets, determination of their value, recognition of depreciation and impairment losses, and specific features of accounting.

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Published

2024-05-25

How to Cite

Ravshanov, A. . (2024). Issues of Organizing the Account of Fixed Assets. Miasto Przyszłości, 48, 1236–1241. Retrieved from https://miastoprzyszlosci.com.pl/index.php/mp/article/view/3677