GOODWILL ACCOUNTING UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS: THEORETICAL FOUNDATIONS AND UZBEKISTAN PRACTICE
الشريط الجانبي للمقالة
محتوى المقالة الرئيسي
الملخص
This article examines the economic substance of goodwill within the framework of International Financial Reporting Standards (IFRS), addressing its recognition, measurement, and impairment testing. Drawing on IFRS 3 Business Combinations and IAS 36 Impairment of Assets, the article analyzes the methodology for recognition and subsequent measurement of goodwill. The challenges and prospects of introducing goodwill accounting in Uzbekistan’s transition to international standards are discussed. Using official statistical data, the article analyzes the relationship between the growing volume of foreign direct investment and goodwill accounting practices in the country.
تفاصيل المقالة
القسم
المراجع
1. International Accounting Standards Board (IASB). (2004). IFRS 3: Business Combinations. London: IASB Publications. Full text of IFRS 3: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/
2. International Accounting Standards Board (IASB). (2004). IAS 36: Impairment of Assets. London: IASB Publications. Full text of IAS 36: https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/
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