(untitled) (Yangi O’zbekiston taraqqiyotida tadqiqotlarni o’rni va rivojlanish omillari, 2024)
В данной статье были изучены подходы зарубежных и отечественных ученых к учету долгосрочных активов на основе международных стандартов, а также принципы признания, оценки и учета долгосрочных активов в международных стандартах. In this article, the approaches of foreign and domestic scientists to the accounting of long-term assets based on international standards, as well as the principles of recognition, evaluation and accounting of long-term assets in international standards were studied.