IMPROVING ACCOUNTING FOR FIXED ASSET WRITE-OFF OPERATIONS AT ENTERPRISES BASED ON INTERNATIONAL STANDARDS

This article examines the methodological issues of accounting for fixed asset write-off operations at enterprises in accordance with international financial reporting standards. Particular attention is paid to the derecognition criteria, determination of the carrying amount, accumulated depreciation, disposal proceeds, dismantling costs, and recognition of gains or losses arising from the disposal of fixed assets. The study is based primarily on IAS 16 Property, Plant and Equipment and considers the relationship between international requirements and the accounting practices established by Uzbekistan's updated National Accounting Standard No. 5 "Property, Plant and Equipment."