Том 9 № 2 (2023): MOLIYA VA BANK ISHI
Nashr maqolalari

Xalqaro standartlarga muvofiqlashtirish-davr talabi (Nomoddiy aktivlar misolida)

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  • Nurbek Rizayev
Nurbek Rizayev
Bank-moliya akademiyasi

Nashr qilingan 2023-10-16

Kalit so'zlar

  • syndicated credit, COVID-19, economic development, crisis, pandemic

Iqtibos

Rizayev, N. (2023). Xalqaro standartlarga muvofiqlashtirish-davr talabi (Nomoddiy aktivlar misolida). MOLIYA VA BANK ISHI, 9(2), 9–18. Retrieved from https://journal.bfa.uz/index.php/bfaj/article/view/137

Аннотация

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.

 

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Библиографические ссылки

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