Based on decision PC No. 4611 of February 24, 2020, “On additional measures for the transition to international financial reporting standards,” the article analyzes IFRS and develops scientific proposals and recommendations regarding the correct accounting of asset impairment in the reporting of enterprises that have received IFRS.
| Mualliflar | Jarimbetov, Ajiniyaz, Жаримбетов, Ажинияз, Жаримбетов, Ажинияз |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2024-07-31 |
| Jild | 2 |
| Son | 7 |
| Betlar | 286-291 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2024-vol2-iss7-pp286-291 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2024-vol2-iss7-pp286-291 · Maqolaning asl sahifasi
обесценение активов, международный бухгалтерский совет, возмещаемая стоимость актива, справедливая стоимость актива, дисконтированная стоимость, asset impairment, international accounting council, asset's recoverable amount, asset's fair value, present value, активлар қадрсизланиши, халқаро бухгалтерия кенгаши, активнинг қопланадиган қиймати, активнинг хаққоний қиймати, дисконтланган қиймат
| APA | Jarimbetov, Ajiniyaz, Жаримбетов, Ажинияз, & Жаримбетов, Ажинияз (2024). IMPROVING THE FINANCIAL ACCOUNTING OF ASSET IMPAIRMENT. Иқтисодий тараққиёт ва таҳлил, 2(7), 286-291. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp286-291 |
|---|---|
| GOST (OAK) | Jarimbetov, Ajiniyaz, Жаримбетов, Ажинияз, Жаримбетов, Ажинияз IMPROVING THE FINANCIAL ACCOUNTING OF ASSET IMPAIRMENT // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 7. – P. 286-291. – DOI: 10.60078/2992-877x-2024-vol2-iss7-pp286-291. |
| MLA | Jarimbetov, Ajiniyaz, Жаримбетов, Ажинияз, and Жаримбетов, Ажинияз. “IMPROVING THE FINANCIAL ACCOUNTING OF ASSET IMPAIRMENT.” Иқтисодий тараққиёт ва таҳлил, 2(7), 286-291, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp286-291 |
| Chicago | Jarimbetov, Ajiniyaz, Жаримбетов, Ажинияз, and Жаримбетов, Ажинияз. “IMPROVING THE FINANCIAL ACCOUNTING OF ASSET IMPAIRMENT.” Иқтисодий тараққиёт ва таҳлил, 2(7), 286-291 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp286-291 |
| Harvard | Jarimbetov, Ajiniyaz, Жаримбетов, Ажинияз, and Жаримбетов, Ажинияз (2024) ‘IMPROVING THE FINANCIAL ACCOUNTING OF ASSET IMPAIRMENT’, Иқтисодий тараққиёт ва таҳлил, 2(7), 286-291. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp286-291 |
| BibTeX | @article{jarimbetovajiniyaz2024,
title = {IMPROVING THE FINANCIAL ACCOUNTING OF ASSET IMPAIRMENT},
author = {Jarimbetov, Ajiniyaz and Жаримбетов, Ажинияз and Жаримбетов, Ажинияз},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2024},
volume = {2},
number = {7},
pages = {286-291},
doi = {10.60078/2992-877x-2024-vol2-iss7-pp286-291},
url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp286-291}
} |
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