INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND OPPORTUNITIES FOR ITS APPLICATION

Authors

  • M. R. G‘ozieva Independent Researcher Tashkent State University of Economics
  • Gozieva Mokhira Rustamovna Assistant of the Department of Accounting, TSUE

Keywords:

Long-term assets, principles, development trends, costs, royalties, rights, uncertainty, practice, relationships, investment, investment property.

Abstract

This article analyzes the theoretical issues of long-term assets in accounting. Various approaches present such assets in regulatory documents as resources acquired by enterprises as contributions, bonuses, or for long-term use. In addition, long-term financial investments and assets recognized as investment property are considered one of the effective directions for future capital investment. Therefore, reconsidering the classification and characteristics of long-term assets is of particular relevance.

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Published

2026-05-31

Issue

Vol. 48 (2026)

Section

Articles

License

Creative Commons License

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

How to Cite

INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR LONG-TERM ASSETS AND OPPORTUNITIES FOR ITS APPLICATION. (2026). American Journal of Business Management, Economics and Banking, 48, 382-388. https://americanjournal.org/index.php/ajbmeb/article/view/3835