ISSUES OF DEPRECIATION AND FREE TRANSFER OF FIXED ASSETS IN AGRICULTURAL ENTERPRISES
Keywords:
agriculture, agricultural enterprises, fixed assets, write-off of fixed assets, gratuitous transfer of fixed assets.Abstract
This article examines the write-off and gratuitous transfer of fixed assets in agricultural enterprises. It examines the definition and approaches of economists and industry experts to the concept of fixed assets. Conclusions are drawn and recommendations are offered for the write-off and gratuitous transfer of fixed assets.
References
References:
National accounting standard No. 5 "Fixed assets". https://lex.uz/mact/-821041
IAS 16 - Property, Plant and Equipment. https://www.iasplus.com/en/standards/ias/ias16
Bobojonov O., Jumaniyozov K. Financial accounting. –T.: "Finance", 2002. - 97 p
Ochilov I., Qurbonboev J. Financial accounting. –T.: "Economy-Finance", 2007. - 230 p.
Ibragimov A., Ochilov I., Koziev I., Rizaev N. Financial and management accounting. T.: "Economy-finance", 2008. 107 p
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