ASSET IMPAIRMENT IN JOINT VENTURES: https://doi.org/10.5281/zenodo.15390769

Asror Yusupov

Mualliflar

Yusupov Asror Makhmanazar ugli Xalqaro Moliya, texnologiya va fan instituti "buxgalteriya hisobi" kafedrasi dotsenti, iqtisod falsafasi doktori vazifasini bajaruvchi ##default.groups.name.author##

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Aktivlarning buzilishi, Qo'shma korxonalar, moliyaviy hisobot, buxgalteriya hisobi standartlari, UFRS, IAS 36, moliyaviy tahlil, buzilishlarni sinash, biznes hamkorlik, moliyaviy ta'sir

Abstrak

Ushbu maqolada qo'shma korxonalar (QK) ichida aktivlarning buzilishi tushunchasi, ikki yoki undan ortiq tomonlar tadbirkorlik sub'ektini boshqarish va boshqarishda hamkorlik qiladigan umumiy biznes tartibi ko'rib chiqiladi. Aktivlarning buzilishi moliyaviy hisobot uchun katta tashvish tug'diradi va qo'shma korxonaning moliyaviy hisobotiga jiddiy ta'sir ko'rsatishi mumkin. Qog'oz tan tekshirmoqda, o'lchov, va buzilgan aktivlar hisobot, jalb qiyinchiliklar va murakkabligi ichiga fikr-mulohazalarini taklif. Bundan tashqari, maqolada buzilishlarni aniqlashning asosiy usullari, qo'shma korxonalar uchun moliyaviy oqibatlar va bunday buzilishlar manfaatdor tomonlarga qanday ta'sir qilishi ko'rsatilgan. Keng qamrovli adabiyotlarni o'rganish va sifatli tahlil qilish orqali tadqiqot eng yaxshi amaliyotlarni ajratib ko'rsatishga va JVs doirasida aktivlarning buzilishini boshqarish bo'yicha tavsiyalar berishga intiladi.

Yuklashlar

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Azmy, A., & Bujang, I. (2020). Asset Impairment and Financial Performance in Joint Ventures: A Case Study Approach. International Journal of Financial Management, 12(3), 55-72.

Deegan, C. (2014). Financial Accounting Theory. McGraw-Hill Education.

Giner, B., & Huguet, A. (2017). The Impact of Asset Impairment on Financial Decision-Making. Journal of Accounting and Economics, 64(1), 1-24.

Koller, G., Dobbs, R., & Hennessey, P. (2021). Valuation: Measuring and Managing the Value of Companies. Wiley Finance.

International Accounting Standards Board (IASB). (2018). IAS 36: Impairment of Assets. IFRS Foundation.

U.S. Financial Accounting Standards Board (FASB). (2019). ASC 360: Property, Plant, and Equipment. FASB.