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

Autor/innen

  • Ishankulov Izzatilla Nurillayevich Independent researcher at Tashkent State University of Economics, UZBEKISTAN Autor/in

Schlagwörter:

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.

Literaturhinweise

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

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www.lex.uz

Veröffentlicht

2024-09-30

Zitationsvorschlag

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