Peculiarities of recognising transactions withintangible assets in accordance with the rulesof international and national standards

Makhmudova, Nargiza

Sustainable Agriculture · 2025-yil

Annotatsiya

The article deals with the provisions of international financial reporting standards in relation to the reflection of transactions with intangible assets. There are still many differences between the accounting systems being compared, both of technical and fundamental nature, despite the rapidly developing process of convergence of international and national accounting. The most important of them are the following: the purpose of presentation of reporting information: reporting prepared in accordance with IFRS requirements is primarily aimed at reflecting the economic essence of what is happening in the economy, and the main purpose is to provide information to statistical authorities and tax organisations for control measures. Differences in the definition of concepts, classification, methods of intangible assets valuation, conditions and principles of their recognition are the reason for completely different targeting. Nowadays, international accounting and analytical standards are becoming more and more important. This is due to the fact that it is necessary to improve the processes of accounting for intangible assets and their disclosure in the organisation's reporting. The article considers the differences associated with the recognition of intangible assets as accounting objects; a comparative assessment of the formation of the initial value was carried out; the features of the subsequent valuation of intangible assets at revalued value were considered; and the ways of recognising physical and moral depreciation of assets were considered; and a comparative analysis of methods of amortisation of intangible assets was carried out.

Maqola ma’lumotlari
MualliflarMakhmudova, Nargiza
JurnalSustainable Agriculture
NashriyotTashkent Institute of Irrigation and Agricultural Mechanization Enginneers
ISSN2181-9408
Nashr sanasi2025-01-12
Jild23
Son3
Betlar58-60
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

international standards, financial reporting, initial cost, valuation, recognition, classification, amortisation, intangible assets.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMakhmudova, Nargiza (2025). PECULIARITIES OF RECOGNISING TRANSACTIONS WITHINTANGIBLE ASSETS IN ACCORDANCE WITH THE RULESOF INTERNATIONAL AND NATIONAL STANDARDS. Sustainable Agriculture, 23(3), 58-60. https://susagr.uz/index.php/ojs/article/view/45
GOST (OAK)Makhmudova, Nargiza PECULIARITIES OF RECOGNISING TRANSACTIONS WITHINTANGIBLE ASSETS IN ACCORDANCE WITH THE RULESOF INTERNATIONAL AND NATIONAL STANDARDS // Sustainable Agriculture. – 2025. – T. 23, № 3. – P. 58-60.
MLAMakhmudova, Nargiza. “PECULIARITIES OF RECOGNISING TRANSACTIONS WITHINTANGIBLE ASSETS IN ACCORDANCE WITH THE RULESOF INTERNATIONAL AND NATIONAL STANDARDS.” Sustainable Agriculture, 23(3), 58-60, 2025. https://susagr.uz/index.php/ojs/article/view/45
ChicagoMakhmudova, Nargiza. “PECULIARITIES OF RECOGNISING TRANSACTIONS WITHINTANGIBLE ASSETS IN ACCORDANCE WITH THE RULESOF INTERNATIONAL AND NATIONAL STANDARDS.” Sustainable Agriculture, 23(3), 58-60 (2025). https://susagr.uz/index.php/ojs/article/view/45
HarvardMakhmudova, Nargiza (2025) ‘PECULIARITIES OF RECOGNISING TRANSACTIONS WITHINTANGIBLE ASSETS IN ACCORDANCE WITH THE RULESOF INTERNATIONAL AND NATIONAL STANDARDS’, Sustainable Agriculture, 23(3), 58-60. https://susagr.uz/index.php/ojs/article/view/45
BibTeX
@article{makhmudovanargiza2025,
  title = {PECULIARITIES OF RECOGNISING TRANSACTIONS WITHINTANGIBLE ASSETS IN ACCORDANCE WITH THE RULESOF INTERNATIONAL AND NATIONAL STANDARDS},
  author = {Makhmudova, Nargiza},
  journal = {Sustainable Agriculture},
  year = {2025},
  volume = {23},
  number = {3},
  pages = {58-60},
  url = {https://susagr.uz/index.php/ojs/article/view/45}
}

Boshqa maqola uchun iqtibos tayyorlash

Sustainable Agriculture jurnalidan boshqa maqolalar

Sustainable Agriculture — barcha maqolalar · 2025-yil arxivi

Makhmudova, Nargiza — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari