ACCOUNTING OF FIXED ASSETS-ORIENTED INVESTMENTS AND ITS IMPROVEMENT
Keywords:NCA, IFRS, capital, assets, accounting, finance, business, investment.
At the stage of reforming the economy of Uzbekistan, a significant decrease in investment activity in all links, a decrease in investment resources of enterprises, and depreciation of fixed assets was manifested, since there were no real investors who could make large-scale and long-term investments, which were considered the basis of their technological penetration into the economy of post-industrial society.
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The regulation "on the composition of costs for the production and sale of products (work, Services)", approved by the resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999 No. 54. Amendments and additions were made by the decisions of the O'R VM dated June 11, 261, June 16, 270, and October 15, 444.
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