"ONLINE - CONFERENCES" PLATFORM

Volume 1, December 2023, Pages 703-706

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

Under a Creative Commons license
Open Access

Abstract

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.

Keywords

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

Declarations

Conflict of Interest Statement

The author (s) declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

Bibliographic Information

Verify authenticity via CrossMark

Cite this article as:

Sharafiddinova, R. Y. (2024). THE RISE OF INVESTMENT REAL ESTATE IN UZBEKISTAN TO THE LEVEL OF INTERNATIONAL STANDARDS. "ONLINE - CONFERENCES&Quot; PLATFORM, 1, 703–706. Retrieved from https://papers.online-conferences.com/index.php/titfl/article/view/1693
  • Submitted
    2 April 2024
  • Revised
    2 April 2024
  • Published
    2 April 2024