IMPROVING THE METHODOLOGY OF CAPITAL ASSETS EVALUATION IN UZBEKISTAN

Аннотация

Capital assets play a central role in the economic sustainability and strategic planning of enterprises. In Uzbekistan, the effective assessment of capital assets is crucial for investment efficiency, financial reporting transparency, and state asset management. However, existing methodologies often fail to reflect true asset value due to outdated approaches, insufficient market data, and limited integration of international standards. This article examines the current capital asset evaluation practices in Uzbekistan, identifies key methodological gaps, and proposes an improved framework based on international best practices, digital innovation, and sector-specific customization.