The article discusses the issues of methodological and organizational improvement of fixed asset accounting. In particular, the article deals with the criteria for recognizing fixed assets based on the National Accounting Standards and IFRS, the entry, classification, disposal of fixed assets, and the correct presentation of information about fixed assets in financial statements.

This article analyzes the necessity of recognizing environmental assets as separate accounting objects in the construction materials industry. Current accounting practices in Uzbekistan combine environmental investments with general fixed assets, making it difficult to assess their economic effectiveness. The paper proposes introducing sub-accounts 0192 and 0193 within account 0100 to record filtration systems, recycling technologies, and emission-reduction equipment. The proposed model enables the classification, amortization tracking, and performance monitoring of environmental assets, supporting better financial reporting and ESG compliance