Azərbaycan döVLƏT İQTİsad universiteti

related to scientific research and analysis of Azerbaijani and foreign authors in the 
management of long-term assets, the laws of the Republic of Azerbaijan, and international 
financial transactions. 
Research restrictions: There are some deficiencies in the theoretical and 
methodological information base for conducting a research on the "Organization of long-
term activities for international standards in Azerbaijan legislation". 
Research results: Standards based on existing international standards of financial 
reporting for the entity should be used in Azerbaijan to ensure that accounting standards 
are up-to-date in international accounting standards and provide adequate accounting, 
development, and efficiency to ensure transparency and disclosure in financial reporting. It 
will not be possible to conduct accurate accounting unless the valuation mechanism is 
available.
 
Keywords: long-term activities, international standards, legislation, organization, 
Azerbaijan 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

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4 
İXTİSARLAR VƏ İŞARƏ 
BMHS
 
 
Beynəlxalq Maliyyə Hesabatları üzrə Standartlar 
MMUS  
Milli Mühasibat Uçotu Standartları 
ARDNŞ  
Azərbaycan Respublikası Dövlət Neft Şirkəti 
GAAP  
Generally Accepted Accounting Principles