Improving long-term assets accounting and auditing

Gulboy Yusupov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: Long-term assets, such as property, plant, equipment, intangible assets, and long-term investments, are vital toan organization’s financial health and operations. Proper accounting and auditing of these assets ensure that businesseshave accurate financial reporting, meet compliance standards, and make informed strategic decisions. However, thecomplexity of managing these assets requires robust processes. The IMRAD (Introduction, Methods, Results, andDiscussion) method provides a structured approach to improving the management and auditing of long-term assets. Inthis article, we will explore how this method can be effectively applied to the domain of long-term asset accounting andauditing.

Keywords: Long-term assets; Accounting; Auditing; Asset management; Depreciation; Impairment; Financial reporting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:4:id:4861

DOI: 10.5281/zenodo.15206271

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