THE DEVELOPMENT OF FIXED ASSET ACCOUNTING IN UZBEKISTAN AND ITS ROLE

Abstrak

This article is devoted to the organization and accounting of fixed assets in Uzbekistan by business entities. At the present stage of Uzbekistan's economic development, the role of the main tools as the basis for the modernization of the country's economy is being considered. The main purpose of the article is to consider the basic principles and features of accounting for fixed assets as the basis of the material and technical base of enterprises in accordance with modern requirements. At the same time, the article will consider the methodological foundations of accounting for fixed assets in business entities and present the features of its improvement.