{"title":"用于会计和税务会计目的的非金融资产减值/转回","authors":"Z.N. Ismukhambetova","doi":"10.51579/1563-2415.2022-3.06","DOIUrl":null,"url":null,"abstract":"Identification of impairment and recovery of impairment losses of nonfinancial assets, in particular, inventories, long-term assets held for sale, fixed assets is one of the topical issues of financial and tax accounting. Today, most organizations have an overestimation of the value of assets and a real reflection of the value of assets in terms of their impairment is required.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":"93 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"IMPAIRMENT/REVERSION OF NON-FINANCIAL ASSETS FOR THE PURPOSE OF ACCOUNTING AND TAX ACCOUNTING\",\"authors\":\"Z.N. Ismukhambetova\",\"doi\":\"10.51579/1563-2415.2022-3.06\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Identification of impairment and recovery of impairment losses of nonfinancial assets, in particular, inventories, long-term assets held for sale, fixed assets is one of the topical issues of financial and tax accounting. Today, most organizations have an overestimation of the value of assets and a real reflection of the value of assets in terms of their impairment is required.\",\"PeriodicalId\":387845,\"journal\":{\"name\":\"Statistika, učet i audit\",\"volume\":\"93 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-09-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Statistika, učet i audit\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.51579/1563-2415.2022-3.06\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Statistika, učet i audit","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.51579/1563-2415.2022-3.06","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
IMPAIRMENT/REVERSION OF NON-FINANCIAL ASSETS FOR THE PURPOSE OF ACCOUNTING AND TAX ACCOUNTING
Identification of impairment and recovery of impairment losses of nonfinancial assets, in particular, inventories, long-term assets held for sale, fixed assets is one of the topical issues of financial and tax accounting. Today, most organizations have an overestimation of the value of assets and a real reflection of the value of assets in terms of their impairment is required.
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