KEY ASPECTS OF THE BALANCE EQUATIONS OF FIXED ASSETS
Babanazarova Sevara AbdinazarovnaAssociate Professor, PhD Samarkand Institute of Economics and ServiceXoliqulova Sabrina Jamoliddin kiziUndergraduate Student Samarkand Institute of Economics and Service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article provides complete information about the fixed assets balance sheet equations. Fixed assets represent long-term tangible assets necessary for the implementation of the enterprise's production activities in financial statements. With the help of balance sheet equations, the initial cost of fixed assets, depreciation, revaluation and changes in the value of assets are monitored. The article analyzes the assets shown in the fixed assets balance sheet and their accounting principles, as well as methods for determining the book value of assets.
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