Rayimovna, Egamberdiyeva Salima (2026) Improving the Recognition, Classification, and Accounting of Assets and Capital Investments in Accordance With International Standards. Academic Journal of Digital Economics and Stability, 39 (4). ISSN 2697-2212

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Abstract

This study examines the recognition, classification, measurement, and accounting treatment of investment-related assets and capital investments in accordance with International financial reporting standards (IFRS). The research employs comparative analysis, systematic analysis, synthesis, and logical generalization to identify methodological differences between international standards and national accounting practices in Uzbekistan. Particular attention is given to investment property, long-term biological assets, right-of-use assets, and the capitalization of related expenditures. The study proposes improvements to the national chart of accounts, including the modification of existing accounts and the introduction of additional analytical accounts for specific asset categories. The proposed methodological framework aims to enhance the accuracy of asset classification, strengthen accounting controls over capital investments, and improve the transparency, reliability, and comparability of financial reporting.

Item Type:	Article
Uncontrolled Keywords:	International financial reporting standards (IFRS), capital investments, investment-related assets, investment property, biological assets, right-of-use assets, asset recognition, asset classification, capitalization of expenditures, analytical accounting, financial reporting
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	22 Oct 2026 02:57
Last Modified:	22 Oct 2026 02:57
URI:	http://eprints.umsida.ac.id/id/eprint/17270

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