Issue Articles
Published 2022-11-23
Keywords
- intangible asset, innovation, patent, invention, utility models, industrial model, trademark, name of the place of production, software, company names,
How to Cite
Kadirov, K. (2022). Improving the account of intangible assets . FINANCE AND BANKING, 8(3), 42–49. Retrieved from https://journal.bfa.uz/index.php/bfaj/article/view/30
Abstract
In this article, Uzbekistan's transition to the path of innovative development reflects the organization of accounting of existing intangible assets based on international standards of financial reporting and the procedure for maintaining it. In it, the economic nature and understanding of intellectual property objects, various approaches, their recognition in accounting, existing problems in the rules of national accounting standards regarding their reflection in accounts, and suggestions and recommendations aimed at their solution are formulated.