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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 ArtemenkovAriel UniversityOmonjon GanievWestminster International University in Tashkent (WIUT)
SSRN Electronic Journalrepository2024en
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