logo
calendar17 Mart 2025
view28
Main language:Uzbek

IMPROVING THE AUDIT OF LONG-TERM ASSETS ON THE BASIS OF INTERNATIONAL STANDARDS

Field of Science:
pdf

67d7f8062ba5e.pdf

PDF

Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

Publish Articlesee more

ARTICLE ANNOTATION

quote
In this article, the improvement of the audit of long-term assets based on international standards serves to increase the accuracy and transparency of financial statements. Within this topic, long term asset valuation methods, principles of accounting for their depreciation, and verification processes in accordance with international auditing standards are analyzed. A standardized approach helps provide reliable information for investors and stakeholders while increasing the efficiency of the audit process.

AUTHORS

S.Shermamatov

Raqamli iqtisodiyot va agrotexnologiyalar universiteti

Tags

# audit# прозрачность# transparency# аудит# международные стандарты аудита# shaffoflik# финансовая отчетность# financial reporting# auditing# методы оценки# valuation methods# moliyaviy hisobot# IFRS# МСФО# baholash usullari# uzoq muddatli aktivlar# xalqaro audit standartlari# aktivlarning eskirishi# auditorlik tekshiruvi# investitsion qarorlar.# внеоборотные активы# амортизация активов# инвестиционные решения.# non-current assets# international auditing standards# depreciation of assets# investment decisions.

OTHER ARTICLES IN THIS JOURNAL

Rate Article

0
0 ratings
5
4
3
2
1

Article Identifiers

ROI:

https://eroi.uz/11.0183/A0325-0062

DOI:

Not Available

References

Enevoldsen S. (2017) "The Evolution of International Auditing Standards." European Accounting Review, 99-115 .

Barth M. (2020) "Global Accounting Standards: Perspectives and Implications." Journal of Financial Reporting, 112-130 .

Hoogervorst H. (2019) "Financial Reporting and Transparency." International Journal of Accounting, 78-95 .

Ismoilov M. (2019) "Uzoq muddatli aktivlarning baholash usullari va xalqaro standartlarga mosligi." Toshkent Moliya Instituti Nashrlari, 78-92 betlar.

Nobes Ch. (2015)“IFRS Benefits and Challenges”Accounting and Business Research, 120-135.

Norqulov A. (2022) "Xalqaro audit standartlarining milliy tizimga tatbiqi." Toshkent Davlat Iqtisodiyot Universiteti Nashrlari, 99-115 betlar.

Qonun (2021) “Auditorlik faoliyati toʻgʻrisida” Oʻzbekiston Respublikasining Qonuni, 25.02.2021 yildagi OʻRQ-677-son.

Sobirov M. (2023) "Uzoq muddatli aktivlar auditi: nazariya va amaliyot." Oʻzbekiston Buxgalteriya va Audit Jurnali, 134-150 betlar.

Whittington R. (2018) "Auditing and Assurance Services." McGraw-Hill Education, 45-60 .

Xolmirzayev S. (2020) "Moliyaviy audit va uning takomillashtirish yoʻnalishlari." Oʻzbekiston Iqtisodiy Tadqiqotlar Jurnali, 45-60 betlar.

Yuldasheva D. (2021) "Oʻzbekiston iqtisodiyotida auditorlik xizmatlarini rivojlantirish." Milliy Iqtisodiyot Jurnali, 112-130 betlar.