DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS

Authors

  • Rozmatova Umida Yuldashevna Independent Researcher at Tashkent State University of Economics, Tashkent, Uzbekistan

Keywords:

Financial performance, balance sheet, intangible assets, asset impairment, national accounting standards, international financial reporting standards (IFRS).

Abstract

This article presents the procedure for disclosing information about intangible assets in the financial statements of enterprises, including the statement of financial position and the statement of financial performance. It also provides proposals and recommendations on the presentation of information regarding intangible assets in financial statements. Based on these proposals, enterprises are enabled to harmonize their financial reporting forms with international standards.

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Published

2025-09-13

Issue

Vol. 40 (2025)

Section

Articles

License

Creative Commons License

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

How to Cite

DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS. (2025). American Journal of Business Management, Economics and Banking, 40, 33-80. https://americanjournal.org/index.php/ajbmeb/article/view/3082