Innovation science and technologiy Ҷилди 2 № 7 (2026) · Саҳифаҳои 107-113
ENHANCING THE CONTINUOUS MONITORING PROCEDURE FOR IDENTIFYING IMPAIRMENT INDICATORS OF NON-CURRENT ASSETS IN JOINT-STOCK COMPANIES
Fayzullayev, Begzod
Аннотатсия
This article examines ways to enhance the continuous monitoring of impairment indicators for non-current assetsin joint-stock companies. In accordance with IAS 36, impairment indicators are classified according to external informationsources, including market conditions, interest rates, and changes in the legal and technological environment, and internalinformation sources, including physical deterioration, technological obsolescence, and declining asset performance. Based on ananalysis of joint-stock companies operating in the telecommunications, postal services, information technology, and insurancesectors, the study develops industry-specific sets of impairment indicators. It also proposes a five-stage continuous monitoringprocedure for determining whether an impairment test is required. The findings suggest that the proposed procedure mayfacilitate the timely identification of impairment indicators, reduce undue reliance on managerial judgement, and enhance thetransparency of financial reporting.
non-current assets, impairment, impairment indicators, impairment testing, continuous monitoring, IAS 36, joint-stock companies, financial reporting, recoverable amount.
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