The Role of Asset Impairment in the Formation of Profit and Loss Statement and their Improvement

Authors

  • Sayfullaev Mekhroj Sayfullaevich TDIU independent researcher

Keywords:

impairment loss, period expenses, international financial reporting standards, cost of sales, other operating expenses, profit and loss statement.

Abstract

The article examines the issues of reflecting losses from asset impairment in financial statements. As a result of the research, proposals were developed for reflecting the losses from impairment in the financial results report.

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Published

2023-01-31

How to Cite

Sayfullaev Mekhroj Sayfullaevich. (2023). The Role of Asset Impairment in the Formation of Profit and Loss Statement and their Improvement. Journal of Marketing and Emerging Economics, 3(1), 59–63. Retrieved from https://openaccessjournals.eu/index.php/jmee/article/view/1809

Issue

Vol. 3 No. 1 (2023): JANUARY

Section

Articles