THE RISE OF INVESTMENT REAL ESTATE IN UZBEKISTAN TO THE LEVEL OF INTERNATIONAL STANDARDS

investment property initial cost of investment property fair value of investment property acquisition of investment property

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Vol. 1 (2023): International Interdisciplinary Scientific Conference “Digitalisation and Sustainability for Scientific Deployment : Economic, Social, and Medical Aspects” 
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April 2, 2024

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As a result of the study, a refined definition of investment real estate was developed. The chart of accounts includes accounts 0190 “Investment real estate” as part of the accounts of fixed assets and investment real estate, as well as accounts 0891 “Purchase of investment real estate”, 0892 “Replacement of parts of investment real estate”, 0893. “Construction of investment real estate” within the framework of the capital flow scheme is proposed open 9050 “Profit from an increase in the value of investment property” and a number of related accounts as part of the financial results charts.