FAIR VALUE MEASUREMENT AND LIMITATIONS IN APPLYING IN UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
fair value, IFRS 13, present value, Uzbekistan, asset valuation, market value, limitations.Abstract
The article examines theoretical and practical aspects of fair value measurement in accounting. Particular attention is paid to the application of International Financial Reporting Standards 13 “Fair value measurement” in the context of the Republic of Uzbekistan. Key limitations and problems are identified: lack of active markets, limited number of specialists and shortcomings of the regulatory framework. Proposals are given for improving the methods of measurement and regulatory support.
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