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ACCOUNTING IN UZBEKISTAN BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (as exemplified by intangible assets)

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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The article is devoted to the consideration of the problems arising in the process of globalization and experienced in adjusting the National Accounting Standards (NAS) in Uzbekistan, including the standard related to intangible assets, in compliance with the International Financial Reporting Standards (IFRS), as well as the solutions proposed thereof. Herewith the author proposes the recommendations worked out for recognition of intangible assets, assessment of book value, the method of calculating amortization, revaluation model, the order of disclosure of information on intangible assets in the financial statements in accordance with international standards (IFRS 38). Moreover, there some considerations on the revaluation model of intangible assets to assess their impact on initial value, amortization, long-term and total assets.

AUTHORS

N.Rizaev

O’zbekiston Respublikasi Bank moliya akademiyasi

Tags

# разработка# research# development# amortizatsiya# амортизация# исследование# корреляция# регрессия# korrelyatsiya# correlation# tadqiqot# актив# amortization# балансовая стоимость# book value# финансовая отчетность# financial reporting# переоценка# revaluation# regressiya# regression# нематериальный актив# moliyaviy hisobot# tahlil.# analysis.# aktiv# balans qiymati# nomoddiy aktiv# ishlanma# qayta baholash# foydali iqtisodiy xizmat muddati# adolatli qiymat# срок полезного использования# справедливая стоимость# asset# intangible asset# useful economic life# fair value

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0524-0283

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