This article discusses the concept of accounting policy, scientific, theoretical and practical views expressed byeconomists and industry workers. The need to improve the accounting of intangible assets in budgetary organizationsby correctly formulating accounting policies in accordance with national and international standards using a comparisonmethod based on the author’s individual approaches is also substantiated. At the same time, the results of the analysisof theoretical and scientific foundations are compared with practical (methodological) foundations and opinions areexpressed about the shortcomings of the methodological foundations used today in practice.In order to eliminate these shortcomings, the author has developed scientific, theoretical and practical proposals andrecommendations on the role and significance of accounting policies in organizing the accounting of intangible assets inbudgetary organizations, and its improvement based on national and international standards.
| Mualliflar | Abduvaxidov, Farxod, Abdurakhmanov, Ramazon |
|---|---|
| Jurnal | Яшил иқтисодиёт ва тараққиёт |
| Nashr sanasi | 2025-10-23 |
| Jild | 3 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17578579 |
DOI: 10.5281/zenodo.17578579 · Maqolaning asl sahifasi
Accounting policy, accounting, depreciation, intangible asset, recognition criteria, national standard, international standard, useful life, costs
Ushbu maqolada aviatsiya sohasining jahon iqtisodiyotidagi strategik o‘rni va uning zamonaviy rivojlanishyo‘nalishlari ilmiy jihatdan tahlil qilingan. Havo transporti global miqyosda nafaqat yo‘lovchi va yuk tashish…
The Python programming language has undergone significant transformations in recent years, expanding itsapplications across multiple fields. Today, Python is regarded as one of the most reliable programming languages in…
Статья посвящена комплексной оценке современного состояния качества обслуживания в малыхгостиницах Ташкентской области. Проведён анализ ключевых факторов, влияющих на уровень сервиса, включаяинфраструктурные…
Mazkur maqolada investitsiya loyihalariga ta’sir qiluvchi investitsiya risklarini baholashning nazariy vametodologik asoslari tadqiq etilgan. Uzoq muddatli davrda korxonalar faoliyatining samaradorligi, ularning…
Mintaqa sanoatida aholi jon boshiga YaIM o‘zgarishini dinamik tahlil qilish iqtisodiy rivojlanishning barqarorligiva samaradorligini baholashda muhim ahamiyatga ega. Ushbu ko‘rsatkich sanoat tarmoqlari orqali…
Oʻzbekistonda turizm sohasining rivojlanishi mamlakat iqtisodiyotining muhim tarmoqlaridan birigaaylanmoqda. Turizm nafaqat madaniy va tabiiy boyliklarni namoyish etishda, balki yangi ish oʻrinlarini yaratishda hammuhim…
Maqolada infratuzilmaviy investitsiya loyihalarini davlat–xususiy sheriklik (DXSh) asosida moliyalashtirishjarayonida risklarni boshqarishning xorijiy tajribalari tahlil qilinadi. Tadqiqotda Buyuk Britaniya, Kanada…
Ushbu maqolada investisiya muhitining mohiyati, O‘zbekiston investisiya muhitini shakllantiradigan asosiyomillar, O‘zbekistonning investisiya muhitiga ta’sir etuvchi omillarning guruhlanishi, O‘zbekistonda investisiya…
В данной работе рассматриваются современные проблемы и тенденции глобального развитиязелёного финансирования в контексте экологической устойчивости и перехода к «зелёной» экономике. Особоевнимание уделено роли…
Ushbu maqolada xorijiy investisiyaning mohiyati, 2022 – 2026-yillarga mo‘ljallangan yangi O‘zbekistonningtaraqqiyot strategiyasining “Investisiyalardan samarali foydalanish hamda eksport hajmlarini oshirish bo‘yicha…