METHODOLOGICAL ASPECTS OF ASSET IMPAIRMENT CALCULATION AND THEIR IMPROVEMENT

Authors

  • Sayfullayev Mekhroj Sayfullayevich Tashkent State University of Economics, Uzbekistan

Keywords:

book value, recovery value, value in use, net realizable value, cash flow generating unit.

Abstract

Methodological aspects of asset depreciation calculation are presented in this articleand thembased on international practice, proposals and recommendations were made for improving the accounting system of our country.

References

BHXS No. 36 (International Accounting Standard No. 3 6 of assets devaluation (translation). www.mf.uz – Ministry of Finance of the Republic of Uzbekistan

Nabiyev HG, Nabiyev DH "Economic statistics" textbook, Tashkent "Alokachi" publishing house, 2008.

N.B.Abdusalamova "Accounting (parts I-II-III)" textbook. "Innovative Development Publishing House" Tashkent 2021.

R.O.Kholbekov "Accounting Theory" Cholpon Publishing House 2011

K.B.Urazov, M.E.Polatov "Accounting" Innovative Development Publishing House 2020

www.lex.uz

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Published

2024-05-31

Issue

Vol. 13 No. 05 (2024): ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW

Section

Articles

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