The article is devoted to the study of legal regulation and peculiarities of trademark valuation in the system of intangible assets. Theoretical and practical approaches to determining the value of a trademark are considered, as well as the significance of this object of intellectual property for business and the economy as a whole. Particular attention is paid to the regulatory and legal framework, including the National Accounting Standard of the Republic of Uzbekistan (NAS No. 7 ‘Intangible Assets’) and International Accounting Standard IAS 38 ‘Intangible Assets’. The paper analyses methods for valuing trademarks (cost, income and comparative approaches) and identifies problems with their application in national practice. The author emphasizes the need to improve the legal regulation and accounting of trademarks as a key element of intangible assets in order to ensure business transparency, increase investment attractiveness and protect the rights of rights holders.
| Mualliflar | Хошимова Юлдузхон Олимжоновна |
|---|---|
| Jurnal | Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research |
| Nashriyot | Ўзбекистон Республикаси Ахборот технологиялари ва, коммуникацияларни ривожлантириш вазирлиги |
| ISSN | 2181-9130 |
| Nashr sanasi | 2026-04-06 |
| Jild | 10 |
| Son | 10 |
| Til | Ingliz |
| Ilmiy soha | Yuridik |
| Indeksga qo‘shilgan | 2026-08-26 |
товарный знак, нематериальные активы, оценка, законодательство, методы, рыночная стоимость, tovar belgisi, nomoddiy aktivlar, baholash, qonunchilik, usullar, bozor qiymati., trademark, intangible assets, valuation, legislation, methods, market value.
| APA | Хошимова Юлдузхон Олимжоновна (2026). THE VALUE OF A TRADEMARK IN THE INTANGIBLE ASSETS SYSTEM: LEGAL REGULATION AND EVALUATION. Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research, 10(10). https://tadqiqot.uz/index.php/law/article/view/13400 |
|---|---|
| GOST (OAK) | Хошимова Юлдузхон Олимжоновна THE VALUE OF A TRADEMARK IN THE INTANGIBLE ASSETS SYSTEM: LEGAL REGULATION AND EVALUATION // Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research. – 2026. – T. 10, № 10. |
| MLA | Хошимова Юлдузхон Олимжоновна. “THE VALUE OF A TRADEMARK IN THE INTANGIBLE ASSETS SYSTEM: LEGAL REGULATION AND EVALUATION.” Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research, 10(10), 2026. https://tadqiqot.uz/index.php/law/article/view/13400 |
| Chicago | Хошимова Юлдузхон Олимжоновна. “THE VALUE OF A TRADEMARK IN THE INTANGIBLE ASSETS SYSTEM: LEGAL REGULATION AND EVALUATION.” Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research, 10(10) (2026). https://tadqiqot.uz/index.php/law/article/view/13400 |
| Harvard | Хошимова Юлдузхон Олимжоновна (2026) ‘THE VALUE OF A TRADEMARK IN THE INTANGIBLE ASSETS SYSTEM: LEGAL REGULATION AND EVALUATION’, Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research, 10(10). https://tadqiqot.uz/index.php/law/article/view/13400 |
| BibTeX | @article{article2026,
title = {THE VALUE OF A TRADEMARK IN THE INTANGIBLE ASSETS SYSTEM: LEGAL REGULATION AND EVALUATION},
author = {Хошимова Юлдузхон Олимжоновна},
journal = {Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research},
year = {2026},
volume = {10},
number = {10},
url = {https://tadqiqot.uz/index.php/law/article/view/13400}
} |
Boshqa maqola uchun iqtibos tayyorlash
Today, in the Republic of Uzbekistan, along with other countries of the world, problems related to corruption crimes are hindering the development of public life. Corruption is a negative phenomenon hindering the…
This article emphasizes the importance of protecting women's rights, combating forced marriage, and developing legal awareness and culture in society. The legal basis of the crime of forcing a woman to marry or…
The article provides a comprehensive analysis of foreign experience in judicial control over operational-search activities. It comparatively examines the practices of Ukraine, Russia, Kazakhstan, Kyrgyzstan, as well as…
This paper provides an extensive examination of the legal basis, extent, and problems of the immunities and privileges of international organizations and their personnel. The paper examines theoretical and practical…
This article provides a comprehensive analysis of the administrative and legal regulation of public administration in the road sector of the Republic of Uzbekistan. The author highlights that road infrastructure serves…
In this article, the author analyzes the concepts of legal personality, legal capacity, legal capacity and state immunity from the point of view of civil liability, recognizing these concepts as important elements of…
The article examines the specifics of regulating marital and family relations involving a foreign element within the framework of private international law. It highlights the relevance of legal regulation concerning…
This article is devoted to the issues of improving legal mechanisms for regulating insurance activities in the context of digitalization of the insurance market in the Republic of Uzbekistan. The study analyzes the…
Мазкур мақолада суд ҳокимиятининг очиқлиги, жамоатчилик олдида хисобдорлиги ва жавобгарлиги, Ўзбекистон Республикасида суд ҳокимиятини очиқлигини таъминлаш борасида амалга оширилаётган ислоҳотлар мазмуни, бу борада…
The Prosecutor's Office of European States (EPPO - European Public Prosecutor's Office) was established as part of "expanded cooperation" and only 20 of the 28 member states participated in the adoption of the EPPO…
Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research — barcha maqolalar · 2026-yil arxivi
The scientific article deals with the concept of trademark and service mark, their legal nature, functions of a trademark. Legal protection of trademark in the field of intellectual property is given, integrating…
The place of a trademark and trade name in economic activity is considered, a comparative legal analysis of the means of individualization of a trademark and trade name, their legal nature is carried out. A general…
This paper examines the specific features of using information and telecommunication technologies (ITT) for the illicit trafficking of prohibited items and substances. It notes that the development of anonymous…
This article examines the legal mechanisms for protecting the rights and legitimate interests of persons affected by domestic (family) violence. It analyzes the legislation of the Republic of Uzbekistan aimed at…
The article analyzes the role and importance of digitalization of the higher education system in preventing corruption. In particular, the importance of new information technologies introduced into the higher education…
Based on an analysis of Uzbek legislation on commercial bribery, international standards, and 2023 sentencing data, we argue that the direct object of commercial bribery should be linked not to an organization’s…
Drawing on first-instance and appellate judgments issued in Uzbekistan in 2026 and amendments to Articles 118 and 119 of the Criminal Code introduced by the Law of October 14, 2026, this article identifies systemic…
The article examines the issue arising from the fact that Articles 210–212 of the Criminal Code treat bribery involving lawful actions by a public official and bribery involving unlawful actions (or omissions) within…