International Finance and Accounting
Article Title
Abstract
The article provides an improved definition of the concept of assets in accordance with the new version of the conceptual framework of financial statements. A proposal has been developed on the composition of long-term assets reflected in the balance sheet of non-governmental non-profit organizations. It is proposed to detail fixed assets by classes, to add new items to the balance sheet, such as investment property, long-term tax assets and other items. A proposal has been developed for the division of receivables into trade and non-trade receivables, definitions from the composition, and reflection on the net value of each type of receivables.
References
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Recommended Citation
Nematov, O.
(2020)
"BRINGING THE REPORTING OF ASSETS OF NON-GOVERNMENTAL NON-PROFIT ORGANIZATIONS IN ACCORDANCE WITH INTERNATIONAL STANDARDS,"
International Finance and Accounting: Vol. 2020
:
Iss.
4
, Article 27.
Available at:
https://uzjournals.edu.uz/interfinance/vol2020/iss4/27