This article focuses on the definition of intangible assets, their initial recognition and measurement, subsequent measurement, the application of amortization methods, derecognition, and the accounting for intangible assets in accordance with International Financial Reporting Standards, as well as their disclosure in the relevant items of the financial statements.
| Mualliflar | Yusupov , Asror, Юсупов , Асрор, Yusupov , Asror |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-04-30 |
| Jild | 4 |
| Son | 4 |
| Betlar | 341-346 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp341-346 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss4-pp341-346 · Maqolaning asl sahifasi
International Financial Reporting Standards, accounting policy, intangible assets, licenses and quotas, международные стандарты финансовой отчетности, учетная политика, нематериальные активы, лицензии и квоты, moliyaviy hisobotning xalqaro standartlari, hisob siyosati, nomoddiy aktivlar, litsenziyalar va kvotalar
| APA | Yusupov , Asror, Юсупов , Асрор, & Yusupov , Asror (2026). PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 4(4), 341-346. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp341-346 |
|---|---|
| GOST (OAK) | Yusupov , Asror, Юсупов , Асрор, Yusupov , Asror PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 341-346. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp341-346. |
| MLA | Yusupov , Asror, Юсупов , Асрор, and Yusupov , Asror. “PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 341-346, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp341-346 |
| Chicago | Yusupov , Asror, Юсупов , Асрор, and Yusupov , Asror. “PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 341-346 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp341-346 |
| Harvard | Yusupov , Asror, Юсупов , Асрор, and Yusupov , Asror (2026) ‘PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 4(4), 341-346. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp341-346 |
| BibTeX | @article{yusupovasror2026,
title = {PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS},
author = {Yusupov , Asror and Юсупов , Асрор and Yusupov , Asror},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {4},
pages = {341-346},
doi = {10.60078/2992-877x-2026-vol4-iss4-pp341-346},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp341-346}
} |
Boshqa maqola uchun iqtibos tayyorlash
Vocational interest theory has long been dominated by Holland’s RIASEC model. Although its simplicity, interpretability, and practical usefulness remain influential, its broad-band categories are increasingly unable to…
This study conducts a longitudinal case analysis of H World Group (2014–2024) to investigate the evolutionary mechanism of Chinese tourism enterprises' transition from asset-heavy to asset-light OFDI. The findings…
This article examines the origin of the public-private partnership (PPP) concept, the reasons for the emergence of this mechanism, and its key advantages. Based on the analysis of historical development stages…
This article analyzes the economic growth of Uzbekistan in the 21st century. During the research, key macroeconomic indicators such as the growth rate of Gross Domestic Product (GDP), the level of inflation, the volume…
This article analyzes the formation of the banking system of the Republic of Uzbekistan, its evolutionary development stages, and prospects in the context of modern economic reforms. The study provides a detailed…
This article is devoted to assessing the prospects for attracting foreign direct investment (FDI) to Uzbekistan until 2030 in the context of accelerating structural modernization of the economy, expanding public-private…
В процессе институциональных и экономических реформ, проводимых в Узбекистане, на долгосрочно арендованных землях создаются фермерские хозяйства. Это заложило основу для формирования реального класса собственников, что…
Mazkur ishda zamonaviy sport tashkilotlari boshqaruv tuzilmasiga sun’iy intellekt (SI) texnologiyalarini joriy etish masalalari tadqiq etiladi. Maqolada intuitiv menejmentdan ma’lumotlarga asoslangan qaror qabul qilish…
The article examines modern models and tools of supply chain management in developed economies under the conditions of global economic globalization. Key factors influencing the transformation of global supply chains…
This article examines the analysis of the effective use of working capital in joint-stock companies based on international financial reporting standards. In this regard, based on international practice, an assessment of…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2026-yil arxivi
The article substantiates the organization of accounting in joint ventures with the participation of foreign investors, its organizational structure, organization of the charter, determination of areas of activity…
This study discusses the issue of developing a translator’s linguocultural competence and examines the impact and significance of lexicographic units in this process. The intrinsic connection between language and…
Mazkur maqolada qishloq xo‘jaligi pluglarining asosiy ish organlari - lemex va dolotalarning (iskanalarning)yeyilish sabablari hamda ularning xizmat muddatini uzaytirish usullari tahlil qilingan. Tadqiqotda tuproqning…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…