THE ECONOMIC NATURE AND ACCOUNTING CHARACTERISTICS OF INTANGIBLE ASSETS

Authors

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

Keywords:

intangible assets, copyright, goodwill, franchises, brands and trademarks.

Abstract

This thesis examines the economic nature and specific features of accounting for intangible assets, 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

2024-10-31

Issue

Vol. 3 (2024): PROBLEMS AND PROSPECTS OF DIGITAL TRANSFORMATION ECONOMIES IN THE CONDITIONS OF DEEPENING INTEGRATION PROCESSES OF DEVELOPING COUNTRIES

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

THE ECONOMIC NATURE AND ACCOUNTING CHARACTERISTICS OF INTANGIBLE ASSETS. (2024). INTERNATIONAL SCIENTIFIC E-CONFERENCE “PROBLEMS AND PROSPECTS OF DIGITAL TRANSFORMATION ECONOMIES IN THE CONDITIONS OF DEEPENING INTEGRATION PROCESSES OF DEVELOPING COUNTRIES”- Kraków, Poland, 3, 53-56. https://researchparks.net/index.php/ppdt/article/view/233