The importance of properly organizing investment assets and their accounting in the asset structure

Authors

Keywords:

Investment asset, “Investment property”, “Investment tangible assets”, right to use assets, real estate (land, building), revaluation, operating and financial lease

Abstract

This article examines the definitions of the terms "investment asset," "investment property," and "investment
tangible assets" and develops an improved definition. The components of investment property are identified. The differences and similarities between “investment asset”, “investment property” and “investment tangible assets” and
f
ixed assets are revealed. Income from investment property was examined. It is also proposed to reflect "investment
asset," "investment property," and "investment tangible assets" in the balance sheet.

Published

2026-04-18

How to Cite

Egamberdiyeva, S. R. (2026). The importance of properly organizing investment assets and their accounting in the asset structure. THE INNOVATION ECONOMY, 2(01). Retrieved from https://ojs.qmii.uz/index.php/ej/article/view/1185

Issue

Vol. 2 No. 01 (2026): The innovation economy

Section

BUXGALTERIYA HISOBI, IQTISODIY TAHLIL VA AUDIT