ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets)

Rizaev, Nurbek, Ризаев, Нурбек, Rizaev, Nurbek

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

The article is devoted to the consideration of the problems arising in the process of globalization and experienced in adjusting the National Accounting Standards (NAS) in Uzbekistan, including the standard related to intangible assets, in compliance with the International Financial Reporting Standards (IFRS), as well as the solutions proposed thereof. Herewith the author proposes the recommendations worked out for recognition of intangible assets, assessment of book value, the method of calculating amortization, revaluation model, the order of disclosure of information on intangible assets in the financial statements in accordance with international standards (IFRS 38). Moreover, there some considerations on the revaluation model of intangible assets to assess their impact on initial value, amortization, long-term and total assets.

Maqola ma’lumotlari
MualliflarRizaev, Nurbek, Ризаев, Нурбек, Rizaev, Nurbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-01-31
Jild2
Son1
Betlar106-125
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss1-pp106-125
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss1-pp106-125 · Maqolaning asl sahifasi

Kalit so‘zlar

актив, балансовая стоимость, нематериальный актив, исследование, разработка, asset, book value, intangible asset, research, development, aktiv, balans qiymati, nomoddiy aktiv, tadqiqot, ishlanma

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARizaev, Nurbek, Ризаев, Нурбек, & Rizaev, Nurbek (2024). ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets). Иқтисодий тараққиёт ва таҳлил, 2(1), 106-125. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp106-125
GOST (OAK)Rizaev, Nurbek, Ризаев, Нурбек, Rizaev, Nurbek ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets) // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 1. – P. 106-125. – DOI: 10.60078/2992-877x-2024-vol2-iss1-pp106-125.
MLARizaev, Nurbek, Ризаев, Нурбек, and Rizaev, Nurbek. “ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets).” Иқтисодий тараққиёт ва таҳлил, 2(1), 106-125, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp106-125
ChicagoRizaev, Nurbek, Ризаев, Нурбек, and Rizaev, Nurbek. “ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets).” Иқтисодий тараққиёт ва таҳлил, 2(1), 106-125 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp106-125
HarvardRizaev, Nurbek, Ризаев, Нурбек, and Rizaev, Nurbek (2024) ‘ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets)’, Иқтисодий тараққиёт ва таҳлил, 2(1), 106-125. https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp106-125
BibTeX
@article{rizaevnurbek2024,
  title = {ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets)},
  author = {Rizaev, Nurbek and Ризаев, Нурбек and Rizaev, Nurbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {1},
  pages = {106-125},
  doi = {10.60078/2992-877x-2024-vol2-iss1-pp106-125},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss1-pp106-125}
}

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