Formation of accounting policy for intangible assets

Abduvaxidov, Farxod, Abdurakhmanov, Ramazon

Яшил иқтисодиёт ва тараққиёт · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAbduvaxidov, Farxod, Abdurakhmanov, Ramazon
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2025-10-23
Jild3
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.17578579
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.17578579 · Maqolaning asl sahifasi

Kalit so‘zlar

Accounting policy, accounting, depreciation, intangible asset, recognition criteria, national standard, international standard, useful life, costs

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbduvaxidov, Farxod, & Abdurakhmanov, Ramazon (2025). FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS. Яшил иқтисодиёт ва тараққиёт, 3. https://doi.org/10.5281/zenodo.17578579
GOST (OAK)Abduvaxidov, Farxod, Abdurakhmanov, Ramazon FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3. – DOI: 10.5281/zenodo.17578579.
MLAAbduvaxidov, Farxod, and Abdurakhmanov, Ramazon. “FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS.” Яшил иқтисодиёт ва тараққиёт, 3, 2025. https://doi.org/10.5281/zenodo.17578579
ChicagoAbduvaxidov, Farxod, and Abdurakhmanov, Ramazon. “FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS.” Яшил иқтисодиёт ва тараққиёт, 3 (2025). https://doi.org/10.5281/zenodo.17578579
HarvardAbduvaxidov, Farxod, and Abdurakhmanov, Ramazon (2025) ‘FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS’, Яшил иқтисодиёт ва тараққиёт, 3. https://doi.org/10.5281/zenodo.17578579
BibTeX
@article{abduvaxidovfarxod2025,
  title = {FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS},
  author = {Abduvaxidov, Farxod and Abdurakhmanov, Ramazon},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2025},
  volume = {3},
  doi = {10.5281/zenodo.17578579},
  url = {https://doi.org/10.5281/zenodo.17578579}
}

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