Iskhakova Nargiza Fatkhullaevna,
Tashkent University of Information Technologies
senior teacher of the department
Tashkent, Uzbekistan
Abstract: The article analyzes the theoretical and practical aspects of the implementation of accounting for fixed assets based on the requirements of international standards of financial reporting. The issues of recognizing the initial value of fixed assets and improving the method of transferring costs to its value were studied in detail, and conclusions were formed regarding the improvement of the calculation of the costs of technical maintenance, current repairs and capital repairs.
Key words: fixed assets, costs, valuation, original value, current value, cost recognition, depreciation, depreciation of fixed assets.