One of the theoretical foundations of financial assets is their correct classification.
Because the correct description of assets is very important for accounting and analysis.
References
Ўзбекистон Республикаси Президентининг Қарори 2020 йил 24 феврал, №
ПҚ-4611: “Молиявий ҳисоботнинг халқаро стандартларига ўтиш бўйича