Subsequent measurement of intangible assets and accounting for technological obsolescence in the ICT sector

Izzatilla , Ishankulov, Ишанкулов , Иззатилла, Ишанкулов , Иззатилла

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The article addresses the problem of subsequent measurement of intangible assets in the information and communication technology (ICT) sector and the reflection of technological obsolescence in accounting. It is substantiated that ICT assets become obsolete faster than others, and if amortisation and impairment do not account for this feature, the carrying amount of assets is overstated. Comparative analysis, systematisation and modelling are used as the methodology. As a result, useful-life recommendations for ICT asset types are established, an approach to selecting the amortisation method according to the pattern of consumption of economic benefits is substantiated, and an indicator-based methodology for the systematic assessment of technological obsolescence is developed. The novelty lies in integrating technological obsolescence indicators into the IAS 36 impairment mechanism.

Maqola ma’lumotlari
MualliflarIzzatilla , Ishankulov, Ишанкулов , Иззатилла, Ишанкулов , Иззатилла
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-09-29
Jild4
Son9
Betlar292-298
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss9-pp292-298
Indeksga qo‘shilgan2026-10-06

DOI: 10.60078/2992-877x-2026-vol4-iss9-pp292-298 · Maqolaning asl sahifasi

Kalit so‘zlar

intangible asset, subsequent measurement, amortisation, technological obsolescence, нематериальный актив, последующая оценка, амортизация, технологическое устаревание, обесценение, номоддий актив, кейинги баҳолаш, амортизация, технологик эскириш, қадрсизланиш

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAIzzatilla , Ishankulov, Ишанкулов , Иззатилла, & Ишанкулов , Иззатилла (2026). SUBSEQUENT MEASUREMENT OF INTANGIBLE ASSETS AND ACCOUNTING FOR TECHNOLOGICAL OBSOLESCENCE IN THE ICT SECTOR. Иқтисодий тараққиёт ва таҳлил, 4(9), 292-298. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp292-298
GOST (OAK)Izzatilla , Ishankulov, Ишанкулов , Иззатилла, Ишанкулов , Иззатилла SUBSEQUENT MEASUREMENT OF INTANGIBLE ASSETS AND ACCOUNTING FOR TECHNOLOGICAL OBSOLESCENCE IN THE ICT SECTOR // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 9. – P. 292-298. – DOI: 10.60078/2992-877x-2026-vol4-iss9-pp292-298.
MLAIzzatilla , Ishankulov, Ишанкулов , Иззатилла, and Ишанкулов , Иззатилла. “SUBSEQUENT MEASUREMENT OF INTANGIBLE ASSETS AND ACCOUNTING FOR TECHNOLOGICAL OBSOLESCENCE IN THE ICT SECTOR.” Иқтисодий тараққиёт ва таҳлил, 4(9), 292-298, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp292-298
ChicagoIzzatilla , Ishankulov, Ишанкулов , Иззатилла, and Ишанкулов , Иззатилла. “SUBSEQUENT MEASUREMENT OF INTANGIBLE ASSETS AND ACCOUNTING FOR TECHNOLOGICAL OBSOLESCENCE IN THE ICT SECTOR.” Иқтисодий тараққиёт ва таҳлил, 4(9), 292-298 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp292-298
HarvardIzzatilla , Ishankulov, Ишанкулов , Иззатилла, and Ишанкулов , Иззатилла (2026) ‘SUBSEQUENT MEASUREMENT OF INTANGIBLE ASSETS AND ACCOUNTING FOR TECHNOLOGICAL OBSOLESCENCE IN THE ICT SECTOR’, Иқтисодий тараққиёт ва таҳлил, 4(9), 292-298. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp292-298
BibTeX
@article{izzatillaishankulov2026,
  title = {SUBSEQUENT MEASUREMENT OF INTANGIBLE ASSETS AND ACCOUNTING FOR TECHNOLOGICAL OBSOLESCENCE IN THE ICT SECTOR},
  author = {Izzatilla , Ishankulov and Ишанкулов , Иззатилла and Ишанкулов , Иззатилла},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {9},
  pages = {292-298},
  doi = {10.60078/2992-877x-2026-vol4-iss9-pp292-298},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp292-298}
}

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