Yulduz Rakhmanova,
Samarkand institute of economy and service
Email: raxmanova_yulduz@mail.ru
Abstract: In this article, the concept of investment property (IP), its fair (fair) value, the use of various sources to obtain information in the absence of information on current prices in the active market, the avoidance of double accounting, the recognition of the impairment of investment property, the internal and external factors of impairments IP, IP’s book value and recoverable amount, as well as calculation for determining loss of impairment of IP and value in us, fair value less costs of disposal, the present value of rental payments. The article proposes accounting entries for losses from the impairment of IP. It is proposed to open account 0320 “Accumulated impairment loss on investment property” and the procedure for maintaining it is justified.
Keywords: investment property, fair value, impairment loss, the recoverable amount of assets or cash-generating units