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(
    [id] => 12312
    [paper_index] => 202402-07-015801
    [title] => IMPROVING THE ACCOUNTING OF LONG-TERM ASSETS BASED ON INTERNATIONAL STANDARDS
    [description] => 
    [author] => Toshpulatov Azizbek Asilbek ugli 
    [googlescholar] => https://scholar.google.co.in/scholar?q=eprajournals.com&hl=en&scisbd=2&as_sdt=0,5
    [doi] => 
    [year] => 2024
    [month] => February
    [volume] => 11
    [issue] => 2
    [file] => 1008pm_7.EPRA JOURNALS 15801.pdf
    [abstract] =>  This paper explores the necessity and methods for enhancing the accounting practices related to long-term assets in accordance with international standards. It discusses the importance of aligning national accounting systems with global standards to improve transparency, comparability, and reliability of financial information. The study highlights key changes required in the classification, recognition, measurement, and disclosure of long-term assets to ensure compliance with international accounting principles. Furthermore, it emphasizes the benefits of adopting international standards in promoting investment, facilitating cross-border transactions, and enhancing the credibility of financial statements.
    [keywords] => Accounting Standards, Long-term Assets, Biological Assets, International Financial Reporting Standards (IFRS), Capital Investments, Financial Statements, Agricultural Products.
    [doj] => 2024-02-13
    [hit] => 845
    [status] => y
    [award_status] => P
    [orderr] => 7
    [journal_id] => 7
    [googlesearch_link] => https://www.google.com/search?q=IMPROVING+THE+ACCOUNTING+OF+LONG-TERM+ASSETS+BASED+ON+INTERNATIONAL+STANDARDS+Toshpulatov+Azizbek+Asilbek+ugli&rlz=1C1CHBD_enIN959IN959&sourceid=chrome&ie=UTF-8
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Economics, Business and Management Studies (EBMS)
    [short_code] => IJHS
    [eissn] => 2347-4378
    [pissn] => 
    [home_page_wrapper] => images/products_image/2.EBMS.png
)
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