International Journal of Research in Social Sciences
  • Year: 2018
  • Volume: 8
  • Issue: 5

Theoretical issues of accounting and audit of fixed assets in Uzbekistan

  • Author:
  • K. Kh. Khatamov
  • Total Page Count: 12
  • Page Number: 183 to 194

Researcher of Tashkent Financial Institute, Auditor of “Internal audit” Department of the JSC “Uzbekistan Railways”

Online published on 12 July, 2019.

Abstract

This article is devoted to the consideration of theoretical issues of the accounting and audit of fixed assets in Uzbekistan on the basis of theoretical and practical materials.

Keywords

Fixed assets, accounting of depreciation, audit of expenses, analysis, initial cost, residual value, competition, variable costs, fixed costs