FEATURES OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE SYSTEM OF ACCOUNTING FOR INTANGIBLE ASSETS

Authors

  • Pardaeva Shakhnoza Abdinabievna DSc, Associate Professor Tashkent State University of Economics

Keywords:

Intangible assets, valuation, patent, license, accounting, financial reporting, national accounting standards, international financial reporting standards

Abstract

This article presents opinions on the organization of accounting in our Republic based on International Financial Reporting Standards (IFRS) and the organization of accounting for intangible assets based on the requirements of International Financial Reporting Standards, their recognition and valuation methodology.

Downloads

Published

2026-01-21

Issue

Vol. 44 (2026)

Section

Articles

License

Creative Commons License

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

How to Cite

FEATURES OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE SYSTEM OF ACCOUNTING FOR INTANGIBLE ASSETS. (2026). American Journal of Business Management, Economics and Banking, 44, 44-48. https://americanjournal.org/index.php/ajbmeb/article/view/3339