METHODOLOGICAL ASPECTS OF ASSET IMPAIRMENT CALCULATION AND THEIR IMPROVEMENT

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  • Sayfullayev Mekhroj Sayfullayevich Tashkent State University of Economics, Uzbekistan

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

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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.

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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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2024-05-31

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##issue.vol## 13 ##issue.no## 05 (2024): ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW

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Articles

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