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  1. A cases study of impairment tests and their reversals under IAS 36: an Excel-based algorithm for first-time IFRS adoption impairment testing in the context of IFRS transition in the Republic of Uzbekistan

    Andrey Igorevich Artemenkov, Omonjon Ganiev

    PreprintAuditing, Earnings Management, GovernanceSSRN Electronic Journal20240 citations
    ABI