SPECIFIC FEATURES OF RECOGNIZING INTANGIBLE ASSETS BASED ON INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS

Authors

  • Ishankulov Izzatilla Nurillayevich Independent researcher at Tashkent State University of Economics, UZBEKISTAN Author

Keywords:

intangible assets, research costs, development costs, initial cost, useful life, revaluation model.

Abstract

This thesis examines the specific features of recognizing intangible assets based on international financial accounting standards and provides suggestions and recommendations.

References

IAS 38, “Intangible Assets”

IAS 7, “Intangible Assets”

“Audit and assurance” F8 Kaplan publishing 2023

F.T.Abduvakhidov, I.N.Koziyev, Sh.Kh.Dadabayev. “Accounting” textbook Tashkent 2019

U.I.Inoyatov, S.D.Yusupov, F.R.Salimbekova. “Accounting” textbook. Tashkent 2011

G.Q.Turayeva B.E.Matrasulov S.I.Matkuliyeva A.A.Abduvokhidov A.B.Mukhametov. “Accounting” textbook. Tashkent 2023

N.Toshmamatov. “Accounting theory” textbook. Tashkent 2019

www.imv.uz

www.lex.uz

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Published

2024-09-30

Issue

Vol. 2 (2024): HUMAN RESOURCES AND MODERN PROFESSIONS IN THE WORLD

Section

Articles

How to Cite

SPECIFIC FEATURES OF RECOGNIZING INTANGIBLE ASSETS BASED ON INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS. (2024). INTERNATIONAL SCIENTIFIC E-CONFERENCE "HUMAN RESOURCES AND MODERN PROFESSIONS IN THE WORLD" – Aachen, Germany , 2, 57-60. https://researchparks.net/index.php/hrmpw/article/view/234