The Role and Specifics of the Valuation Method in Accounting
Keywords:
valuation, accounting, accounting method, cost, valuation object, monetary measurement
Abstract
The article discusses the concept, nature and role of valuation as a monetary expression of the property and its impact on the results of the company. This will reveal the different interpretations of the concept of valuation in the works of domestic and foreign scholars. The opinion was expressed that the valuation traditionally serves as one of the main elements of accounting, which allows to get a generalized view of the state of the property and the results of the company. The method of accounting determines the place of valuation in the list of elements using examples.
References
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3. Gulyayev A.I. Nachalo komercheskogo schetovodstva [The beginning of commercial bookkeeping ]-M.:1913
4. Struve P.B. Politicheskaya ekonomiya i bukhgalteriya [Political Economy and Accounting].Russkaya mysl' –M.:1913
5. Bykova A.L. Teoriya bukhgalterskogo ucheta [Accounting theory]. M.,Gosfinizdat, 1962
6. Makarov V.G. Teoreticheskiye osnovy bukhgalterskogo ucheta [Theoretical foundations of accounting]. – M.: “Finansy i statistika”, 1978 (4, 54 b.);
7. Karimov A.A., at all. Bukhgalteriya ҳisobi [Accounting]. – T.: “Sharkˌ”, 2004.
8. Toshmamatov N. Bukhgalteriya ҳisobi nazariyasi [Accounting theory].- T.: “Navrŭz”, 2017
9. Ismanov I.N. O nekotorykh voprosakh predmeta bukhgalterskogo ucheta [About some issues of the subject of accounting]. Journal. Problemy sovremennoy nauki i obrazovaniya, 2019, №12-2 str 88-93.
10. Paliy V.F., Sokolov YA.V. Teoriya bukhgalterskogo ucheta [Theory of accounting]. –M.: “Finansy i statistika”, 1984
11. Sumtsov A.I. Teoriya bukhgalterskogo ucheta i bukhgalterskiy uchet v promyshlennosti [Accounting theory and accounting in industry]. M., “Statistika”, 1975
12. Kuter M.I. Teoriya i printsipy bukhgalterskogo ucheta [Theory and Principles of Accounting]. – M.: “Finansy i statistika” i “Ekspertnoye byuro”, 2000
13. Kir'yanova Z.V. Teoriya bukhgalterskogo ucheta: Uchebnik [Theory of accounting: A Textbook]. M.: “Finansy i statistika”, 1995
14. Sokolov YA.V. Teoriya bukhgalterskogo ucheta [Theory of accounting]. M.: “Finansy i statistika”, 2000
15. Khendriksen E.S. and Van Breda M.F. Teoriya bukhgalterskogo ucheta [Theory of accounting]. M.: “Finansy i statistika”, 1997
16. International Financial Reporting Standards.- M.: «Askeri»,1998
17. Kˌudbiyev D.,Ismanov I.N., Toshpulatov A. Baҳoning shakllanishi [Formation of valuation].- Toshkent, “Navrŭz” nashriyoti: 2019.
Published
2023-05-10
How to Cite
Nabievich, I. I., & qizi, N. Z. Z. (2023). The Role and Specifics of the Valuation Method in Accounting . Central Asian Journal of Innovations on Tourism Management and Finance, 4(5), 24-31. https://doi.org/10.17605/OSF.IO/HBG2Q
Section
Articles
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