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 |
| Nashr sanasi | 2026-04-30 |
| Jild | 4 |
| Son | 4 |
| Betlar | 341-346 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp341-346 |
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
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