This article examines ways to enhance the continuous monitoring of impairment indicators for non-current assetsin joint-stock companies. In accordance with IAS 36, impairment indicators are classified according to external informationsources, including market conditions, interest rates, and changes in the legal and technological environment, and internalinformation sources, including physical deterioration, technological obsolescence, and declining asset performance. Based on ananalysis of joint-stock companies operating in the telecommunications, postal services, information technology, and insurancesectors, the study develops industry-specific sets of impairment indicators. It also proposes a five-stage continuous monitoringprocedure for determining whether an impairment test is required. The findings suggest that the proposed procedure mayfacilitate the timely identification of impairment indicators, reduce undue reliance on managerial judgement, and enhance thetransparency of financial reporting.
| Mualliflar | Fayzullayev , Begzod |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-07-01 |
| Jild | 2 |
| Son | 7 |
| Betlar | 107-113 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.21537863 |
DOI: 10.5281/zenodo.21537863 · Maqolaning asl sahifasi
non-current assets, impairment, impairment indicators, impairment testing, continuous monitoring, IAS 36, joint-stock companies, financial reporting, recoverable amount.
This article examines the theoretical foundations of materiality and audit risk in public-sector internal auditingand analyses the relationship between these concepts. The study addresses the insufficient development of…
This article examines the economic substance and classification of financial investments from the perspectiveof accounting and auditing. It is demonstrated that, in national accounting practice, financial investments…
This article examines the economic nature and theoretical foundations of internal audit of public procurement.It assesses the applicability of existing definitions of internal audit to the public procurement context and…
This article proposes a methodological approach to the digitalization and automation of internal auditprocesses in commercial banks based on the concept of continuous auditing. The proposed approach involves the use of…
This article proposes a composite assessment methodology for quantitatively measuring the maturity of internalaudit functions in commercial banks. The methodology comprises twenty indicators grouped into four…
The growing emphasis on sustainable development has fundamentally transformed the system of corporateaccountability, making sustainability reporting and Environmental, Social, and Governance (ESG) auditing essential…
This article examines the economic substance of the concept of “risk-based internal auditing.” Based on acomparative analysis of existing approaches, the study proposes an author-developed definition of the concept and…
В данной статье рассматривается проблема разработки сбалансированной системы индикаторовдля мониторинга и оценки развития женского предпринимательства. Анализируется роль количественных икачественных показателей в…
This article develops an institutional mechanism for the innovative development of the railway network, with afocus on state policy. The purpose is to substantiate a governance structure that enables rather than…
The article analyzes the formation of the internal audit program in budget organizations and finds thatprograms are often prepared in a methodologically fragmented way, without a link to the object’s risk profile. To…