Features of Application of International Financial Reporting Standards in the Accounting System for Intangible Assets of the Republic of Uzbekistan

Pardayev Abdunabi Xolikovich

Innovative Multidisciplinary Journal of Applied Technology · 2024-yil

Annotatsiya

The article reveals the features of the application of IFRS in the system of accounting for intangible assets of the Republic of Uzbekistan. The article presents a comparative description of the requirements of national and international standards in relation to intangible assets. The scope of NAS 7 and IAS 38 is determined. The criteria for recognizing intangible assets in accounting, the issues of determining their initial and fair value, and the conditions for calculating depreciation are considered.

Maqola ma’lumotlari
MualliflarPardayev Abdunabi Xolikovich
JurnalInnovative Multidisciplinary Journal of Applied Technology
Nashr sanasi2024-05-12
Jild2
Son4
Betlar72-76
TilIngliz

Kalit so‘zlar

intangible assets, recognition, valuation, cost, depreciation, useful life, reporting

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