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Toshkent davlat iqtisodiyot universiteti qo‘lyozmа huquqidа udk 657. 6-051: 631(575. 1) Kosimov αKMΑL ΑKRΑmovich
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| bet | 2/37 | | Sana | 22.05.2024 | | Hajmi | 227,31 Kb. | | #249533 |
Bog'liq Dissertatsiyai Асосий воситалар ҳисоби ва таҳлилини такомиллаштиришANNOTATION
In accordance with international practice, it is important to calculate the depreciation of fixed assets, to accurately assess the property value of the enterprise, to correctly determine the residual value of fixed assets in economic entities, and to use effective methods of depreciation calculation in the assessment of the condition of existing fixed assets, which determines the relevance of the topic. Also, as the purpose of his scientific research, to improve the administrative mechanism for the accounting of fixed assets, the current state of the accounting of fixed assets, the economic nature of the current state of the accounting of fixed assets, its role in the production process and the theoretical basis of adaptation to international standards, as well as the analysis and control of the accounting of fixed assets consists in developing suggestions and recommendations.
In the course of the research, in order to align the audit of fixed assets with international standards, the information sources of the audit of fixed assets were shown, and the stages of checking reports in the audit of fixed assets were determined. At each of these stages, it was recommended to use analytical procedures in the audit of fixed assets. These recommendations have developed recommendations for improving the methodological aspects of the analysis of indicators representing the effectiveness of the use of basic tools.
MUNDΑRIJΑ
KIRISH.........................................................................................................
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6
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I-BOB.
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Asosiy vositalar hisobining nazariy va normativ huquqiy asoslari.........................................................................................
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9
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1.1-§.
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Asosiy vositalarning iqtisodiy mohiyati va mahsulot ishlab chiqarish jaryonida tutgan o‘rni....................................................
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9
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1.2-§.
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Hisob siyosatida asosiy vositalarni hisobga olish tartibini aks ettirish...........................................................................................
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