IMPROVING THE ACCOUNTING OF IMPAIRMENT OF FIXED ASSETS IN ACCORDANCE WITH INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp347-354Abstract
This article examines issues related to the reform of accounting and financial reporting at the current stage of the country’s development, the attraction of foreign investors, the enhancement of financial reporting transparency, the harmonization of financial reporting with International Financial Reporting Standards, as well as the accurate presentation of impairment values of property, plant and equipment and the implementation of large-scale economic transformations.
Keywords:
accounting financial reporting national accounting standards International Financial Reporting Standard long-term assets tangible assets propertyReferences
This article examines issues related to the reform of accounting and financial reporting at the current stage of the country’s development, the attraction of foreign investors, the enhancement of financial reporting transparency, the harmonization of financial reporting with International Financial Reporting Standards, as well as the accurate presentation of impairment values of property, plant and equipment and the implementation of large-scale economic transformations.
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