Improving the audit of intangible assets (on the example of jscb "Asakabank")

Yarkulova , Ma'rifatkhon, Abdusattarov , Nosirjon, Яркулова , Марифатхон, Абдусаттаров , Носиржон, Yarkulova , Ma’rifatxon, Abdusattarov , Nosirjon

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

This article discusses the issues of improving the audit of intangible assets (IA) using the example of Asakabank JSCB operating in the banking system of Uzbekistan. The study analyzed software, internet banking platforms, mobile applications, brand value and other intellectual property objects recorded in the bank's balance sheet in accordance with the requirements of IFRS 38 "Intangible Assets" and IFRS 3 "Business Combinations". The main problems encountered in the process of auditing IIA at Asakabank - subjectivity in valuation, insufficient completeness of the legal documents base, discrepancies in depreciation policies - were identified, and proposals and recommendations based on advanced international practices were developed to eliminate them. In particular, measures such as standardizing the valuation methodology, integrating digital technologies into the audit process, improving the skills of auditors and strengthening intellectual property rights were proposed. The results of the study will serve to increase the transparency of the audit of intangible assets at Asakabank JSCB and ensure the reliability of financial statements.

Maqola ma’lumotlari
MualliflarYarkulova , Ma'rifatkhon, Abdusattarov , Nosirjon, Яркулова , Марифатхон, Абдусаттаров , Носиржон, Yarkulova , Ma’rifatxon, Abdusattarov , Nosirjon
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-09-06
Jild2
Son4
Betlar539-546
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss4-pp539-546
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss4-pp539-546 · Maqolaning asl sahifasi

Kalit so‘zlar

intangible assets, IFRS 38, IFRS 3, Asakabank JSC, audit, accounting, intellectual property, brand value, software, valuation methodology, нематериальные активы, МСФО (IFRS) 38, МСФО (IFRS) 3, АКБ «Асакабанк», аудит, бухгалтерский учет, интеллектуальная собственность, стоимость бренда, программное обеспечение, методология оценки, nomoddiy aktivlar, MHXS 38, IFRS 3, Asakabank JSCB, audit, buxgalteriya hisobi, intellektual mulk, brend qiymati, dasturiy ta’minot, baholash metodologiyasi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYarkulova , Ma'rifatkhon, Abdusattarov , Nosirjon, Яркулова , Марифатхон, Абдусаттаров , Носиржон, Yarkulova , Ma’rifatxon, & Abdusattarov , Nosirjon (2025). IMPROVING THE AUDIT OF INTANGIBLE ASSETS (ON THE EXAMPLE OF JSCB "ASAKABANK"). Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 539-546. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp539-546
GOST (OAK)Yarkulova , Ma'rifatkhon va b. IMPROVING THE AUDIT OF INTANGIBLE ASSETS (ON THE EXAMPLE OF JSCB "ASAKABANK") // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 4. – P. 539-546. – DOI: 10.60078/3060-4842-2025-vol2-iss4-pp539-546.
MLAYarkulova , Ma'rifatkhon, Abdusattarov , Nosirjon, Яркулова , Марифатхон, Абдусаттаров , Носиржон, Yarkulova , Ma’rifatxon, and Abdusattarov , Nosirjon. “IMPROVING THE AUDIT OF INTANGIBLE ASSETS (ON THE EXAMPLE OF JSCB "ASAKABANK").” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 539-546, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp539-546
ChicagoYarkulova , Ma'rifatkhon, Abdusattarov , Nosirjon, Яркулова , Марифатхон, Абдусаттаров , Носиржон, Yarkulova , Ma’rifatxon, and Abdusattarov , Nosirjon. “IMPROVING THE AUDIT OF INTANGIBLE ASSETS (ON THE EXAMPLE OF JSCB "ASAKABANK").” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 539-546 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp539-546
HarvardYarkulova , Ma'rifatkhon, Abdusattarov , Nosirjon, Яркулова , Марифатхон, Абдусаттаров , Носиржон, Yarkulova , Ma’rifatxon, and Abdusattarov , Nosirjon (2025) ‘IMPROVING THE AUDIT OF INTANGIBLE ASSETS (ON THE EXAMPLE OF JSCB "ASAKABANK")’, Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 539-546. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp539-546
BibTeX
@article{yarkulovamarifatkhon2025,
  title = {IMPROVING THE AUDIT OF INTANGIBLE ASSETS (ON THE EXAMPLE OF JSCB "ASAKABANK")},
  author = {Yarkulova , Ma'rifatkhon and Abdusattarov , Nosirjon and Яркулова , Марифатхон and Абдусаттаров , Носиржон and Yarkulova , Ma’rifatxon and Abdusattarov , Nosirjon},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {4},
  pages = {539-546},
  doi = {10.60078/3060-4842-2025-vol2-iss4-pp539-546},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp539-546}
}

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