Maqolada O‘zbekiston axborot-kommunikatsiya texnologiyalari (AKT) sohasida nomoddiy aktivlar hisobi vaauditining amaldagi holati tahlil qilinadi. Sohaning jadal o‘sishi (xizmatlar hajmi 2020–2024-yillarda taxminan to‘rt barobarortgan) nomoddiy aktivlar ulushining oshishiga olib kelgani, ammo amaldagi hisob va audit amaliyoti soha xususiyatlarinito‘liq qamrab olmasligi asoslanadi. Tadqiqot metodologiyasi sifatida qiyosiy tahlil, statistik tahlil va keys-stadi usullaridanfoydalanilgan; tadqiqot obyektlari sifatida «O‘zbektelekom», «UNICON.UZ», «O‘zbekiston pochtasi» va «Alskom»tanlangan. Tahlil natijasida hisobda ichki yaratilgan aktivlarning tan olinmasligi, foydali xizmat muddatining noaniqligi,bulutli xizmatlar hisobi va axborotlarning oshkor etilishi bilan bog‘liq muammolar, shuningdek, auditda maxsus bilimlarningyetishmasligi, baholash auditi va raqamli auditning kam qo‘llanilishi kabi muammolar aniqlandi. Ilmiy-amaliy natija ushbumuammolarni global tendensiyalar va milliy kontekst bilan bog‘liq holda tizimlashtirishda namoyon bo‘ladi
| Mualliflar | Ishankulov , Izzatilla |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2026-08-01 |
| Jild | 2 |
| Son | 8 |
| Betlar | 83-87 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.22091121 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.22091121 · Maqolaning asl sahifasi
nomoddiy aktiv, AKT sohasi, hisob amaliyoti, audit amaliyoti, nomoddiy aktivlar aysbergi, ichki yaratilgan aktivlar, axborotlarni oshkor etish, O‘RQ-677, IFRIC 2021, buxgalteriya hisobi
| APA | Ishankulov , Izzatilla (2026). ANALYSIS OF THE CURRENT STATE OF ACCOUNTING AND AUDIT OF INTANGIBLE ASSETS IN THE ICT SECTOR. Innovation science and technologiy, 2(8), 83-87. https://doi.org/10.5281/zenodo.22091121 |
|---|---|
| GOST (OAK) | Ishankulov , Izzatilla ANALYSIS OF THE CURRENT STATE OF ACCOUNTING AND AUDIT OF INTANGIBLE ASSETS IN THE ICT SECTOR // Innovation science and technologiy. – 2026. – T. 2, № 8. – P. 83-87. – DOI: 10.5281/zenodo.22091121. |
| MLA | Ishankulov , Izzatilla. “ANALYSIS OF THE CURRENT STATE OF ACCOUNTING AND AUDIT OF INTANGIBLE ASSETS IN THE ICT SECTOR.” Innovation science and technologiy, 2(8), 83-87, 2026. https://doi.org/10.5281/zenodo.22091121 |
| Chicago | Ishankulov , Izzatilla. “ANALYSIS OF THE CURRENT STATE OF ACCOUNTING AND AUDIT OF INTANGIBLE ASSETS IN THE ICT SECTOR.” Innovation science and technologiy, 2(8), 83-87 (2026). https://doi.org/10.5281/zenodo.22091121 |
| Harvard | Ishankulov , Izzatilla (2026) ‘ANALYSIS OF THE CURRENT STATE OF ACCOUNTING AND AUDIT OF INTANGIBLE ASSETS IN THE ICT SECTOR’, Innovation science and technologiy, 2(8), 83-87. https://doi.org/10.5281/zenodo.22091121 |
| BibTeX | @article{ishankulovizzatilla2026,
title = {ANALYSIS OF THE CURRENT STATE OF ACCOUNTING AND AUDIT OF INTANGIBLE ASSETS IN THE ICT SECTOR},
author = {Ishankulov , Izzatilla},
journal = {Innovation science and technologiy},
year = {2026},
volume = {2},
number = {8},
pages = {83-87},
doi = {10.5281/zenodo.22091121},
url = {https://doi.org/10.5281/zenodo.22091121}
} |
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