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DOI: Effective Use Of Fixed Assets In The Development Of The Digital Economy
Samiddin Nizamovich Tashnazarov , Samarkand Institute Of Economics And Service, Uzbekistan Nematova Dilnoza Azamatovna , Samarkand Institute Of Economics And Service, UzbekistanAbstract
This article provides recommendations on the development of the digital economy, its implementation in all spheres of life, as well as its fruitful use by legal entities in the economy. National accounting standards and international standards are compared. The content of fixed assets and their maintenance in accounting are disclosed. At the same time, attention is paid to the afficient use of fixed assets.
Keywords
ISA-International standards on Audit, NSA-National Standards on Audit, digital economy
References
Decree of President of the Uzbekistan dated February 24, 2020 № PP-461, On additional measures to transfer International Financial Reporting Standards.
Decree of President of the Uzbekistan dated September 19, 2018 № PP-3946, On measures for further development of audit activities in the Republic of Uzbekistan.
Национальные стандарты бухгалтерского учета Республики Узбекистан. Издано в издательско-информационном центре Национальной Ассоциации бухгалтеров и аудиторов. –Т.:2012 г.
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http://www.icar.ru – International Center of Accounting Reforms (ICAR)
Ortikniyozovich, FU (2020). Theme: Forecasts And Results Of The Negative Impact Of The Covid-19 (Coronavirus) Pandemic On The World Economy And The Economy Of Uzbekistan. The American Journal of Interdisciplinary Innovations and Research, 2 (08), 108-116.
http://www.gaap.ru – The information center of theory and practice of financial accounting
http://www.iasc.org.uk - International Accounting Standards Committee (IASC)
http://www.lex.uz/ - NATIONAL DATABASE OF LEGISLATION UZBEKISTAN (LexUz)
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Copyright (c) 2021 Samiddin Nizamovich Tashnazarov, Nematova Dilnoza Azamatovna
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