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| Open Access | THE CONCEPT OF FIXED ASSETS, THEIR CLASSIFICATION AND VALUATION IN ACCOUNTING
Gaipova Elina Muratovna,Asrakulov Abdurakhmon Sultonovich , Fergana State UniversityAbstract
In the research work theoretically studied the content of the main tools and their classification, as well as the assessment of the main tools in accounting.
Keywords
Main assets, the structure of the main assets, the state of the main assets, classification of the main assets, the effectiveness of the use of the main assets.
References
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Saviskaya G.V. Analiz xozyaystvennoy deyatelnosti predpriyatiya: Uchebnik. - 5-e izd., pererab. i dop.- M.: INFRA-M, 2009. – 185 s.
Sheremet A.D. Analiz i diagnostika finansovo-xozyaystvennoy deyatelnosti predpriyatiya: Uchebnik. - M.: INFRA-M, 2017. – 374 s.
Vorobeva O.Yu. Buxgalterskiy uchet i analiz: Uchebnik. – M.: Yurayt, 2019. – 432 s.
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