VALUATION OF ACCOUNTING OBJECTS

Authors

  • Boykabulova Iroda , Qobulova Ruxshona Samarkand Institute of Economics and Service “Accounting and Audit in Other Industries”, Student of Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.5281/zenodo.20037007

Keywords:

valuation, accounting, assets, liabilities, capital, historical value, current value, market value, net realizable value, discounting, IFRS, financial reporting, valuation, accounting policy.

Abstract

This article comprehensively analyzes the theoretical foundations, basic principles and practical significance of the valuation of accounting objects. It is argued that valuation, as an important element of the accounting system, plays a decisive role in determining the value of assets, liabilities and capital. The article highlights valuation methods such as historical value, current (market) value, net realizable value and discounted value, and analyzes their areas of application and advantages.

Downloads

Download data is not yet available.

References

1.IFRS 13 – Fair Value Measurement.

2.IAS 2 – Inventories.

3.IAS 16 – Property, Plant and Equipment.

4.O‘zbekiston Respublikasi “Buxgalteriya hisobi to‘g‘risida”gi Qonuni.

5.Kieso D.E., Weygandt J.J., Warfield T.D., Intermediate Accounting, Wiley, 2020.

6.White G.I., Sondhi A.C., Fried D., The Analysis and Use of Financial Statements, Wiley, 2014.

7.Penman S.H., Financial Statement Analysis and Security Valuation, McGraw-Hill, 2013.

8.Palepu K.G., Healy P.M., Business Analysis and Valuation, Cengage Learning, 2016.

9.Romney M.B., Steinbart P.J., Accounting Information Systems, Pearson, 2018.

Downloads

Published

2026-05-05

Issue

Vol. 5 No. 5 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

VALUATION OF ACCOUNTING OBJECTS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(5), 319-324. https://doi.org/10.5281/zenodo.20037007

Similar Articles

1-10 of 1491

You may also start an advanced similarity search for this article.