LONG-TERM IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES FAIR VALUE OF ASSETS AND ITS REGULATORY LEGAL SUPPORT

  • Fayzullayev Behzod Baxtiyor ugli Deputy Chief Accountant of Tashkent University of Information Technologies named after Muhammad Al-Khwarizmi
DOI: https://doi.org/10.31149/ijefsd.v5i8.4710
Keywords: long-term assets fair value, cost model, revaluation model, market value, book value, cost of fixed assets

Abstract

This article deals with the long-term in the field of information and communication technologies fair value of assets and its regulatory legal support explained. Also, the fair value of long-term assets and the problematic aspects arising in its determination are highlighted, and suggestions are made on them.

 

References

1. "Uniform National Appraisal Standard of the Republic of Uzbekistan" approved by the order of the Director of the State Asset Management Agency of the Republic of Uzbekistan No. 3239
2. International standards of financial reporting No. 13 "Fair value measurement".
3. BHMS entitled "Conceptual framework for preparation and presentation of financial statements".
4. M. B. Ukhazhova. Abstract
5. http://www. audit.uz
www.ifrs.org.ua / mejdunarodnyy-standarty-finansovoy-otchyotnosti/
Published
2023-08-16
How to Cite
Fayzullayev Behzod Baxtiyor ugli. (2023). LONG-TERM IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES FAIR VALUE OF ASSETS AND ITS REGULATORY LEGAL SUPPORT. International Journal on Economics, Finance and Sustainable Development, 5(8), 28-31. https://doi.org/10.31149/ijefsd.v5i8.4710
Issue
Vol. 5 No. 8 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD)
Section
Articles