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 |
| Nashr sanasi | 2026-04-06 |
| Jild | 10 |
| Son | 10 |
| Til | Rus |
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.
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…
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…
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 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 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…
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…
Мазкур мақолада суд ҳокимиятининг очиқлиги, жамоатчилик олдида хисобдорлиги ва жавобгарлиги, Ўзбекистон Республикасида суд ҳокимиятини очиқлигини таъминлаш борасида амалга оширилаётган ислоҳотлар мазмуни, бу борада…
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 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…
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…
Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research — barcha maqolalar