VALUATION AND ACCOUNTING PROBLEMS OF LAND OBJECTS, BUILDINGS AND EQUIPMENT

Abstract

The article analyzes the problems of evaluation and organization of land objects, buildings and equipment. Correct assessment of land, buildings and equipment is of great importance in their improvement and accounting. Land, buildings and landscaping facilities are valued according to their physical and cost indicators. Land, buildings and equipment, as well as the costs associated with their delivery and construction, are accounted for at an annual cost up to a whole manat, which includes the costs incurred for their acquisition or construction. Thus, the proper use of land, buildings and equipment is of great importance for the future development of the country's economy. Therefore, properly organized accounting of these funds is very important