FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS
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| Titel: | FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS |
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| Autoren: | Abduvaxidov, Farxod, Abdurakhmanov, Ramazon |
| Quelle: | GREEN ECONOMY AND DEVELOPMENT; Vol. 3 No. 1 (2025): IV GLOBAL VA MILLIY IQTISODIYOT TRENDLARI: “O‘ZBEKISTON – 2030” STRATEGIYASI FORUMI - Maxsus son ; ЗЕЛЁНАЯ ЭКОНОМИКА И РАЗВИТИЕ; Том 3 № 1 (2025): «Yashil iqtisodiyot va taraqqiyot» журнали ; YASHIL IQTISODIYOT VA TARAQQIYOT; ##issue.vol## 3 ##issue.no## 1 (2025): «Yashil iqtisodiyot va taraqqiyot» журнали ; YASHIL IQTISODIYOT VA TARAQQIYOT; ##issue.vol## 3 ##issue.no## 1 (2025): «Yashil iqtisodiyot va taraqqiyot» jurnali ; 2992-8982 ; 0000-0000 |
| Verlagsinformationen: | Tashkent State University of Economics |
| Publikationsjahr: | 2025 |
| Schlagwörter: | Accounting policy, accounting, depreciation, intangible asset, recognition criteria, national standard, international standard, useful life, costs |
| Beschreibung: | This article discusses the concept of accounting policy, scientific, theoretical and practical views expressed byeconomists and industry workers. The need to improve the accounting of intangible assets in budgetary organizationsby correctly formulating accounting policies in accordance with national and international standards using a comparisonmethod based on the author’s individual approaches is also substantiated. At the same time, the results of the analysisof theoretical and scientific foundations are compared with practical (methodological) foundations and opinions areexpressed about the shortcomings of the methodological foundations used today in practice.In order to eliminate these shortcomings, the author has developed scientific, theoretical and practical proposals andrecommendations on the role and significance of accounting policies in organizing the accounting of intangible assets inbudgetary organizations, and its improvement based on national and international standards. |
| Publikationsart: | article in journal/newspaper |
| Dateibeschreibung: | application/pdf |
| Sprache: | English |
| Relation: | https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/7798/6022 |
| DOI: | 10.5281/zenodo.17578579 |
| Verfügbarkeit: | https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/7798 https://doi.org/10.5281/zenodo.17578579 |
| Rights: | Copyright (c) 2025 GREEN ECONOMY AND DEVELOPMENT ; https://creativecommons.org/licenses/by/4.0 |
| Dokumentencode: | edsbas.3C47AE36 |
| Datenbank: | BASE |
Nájsť tento článok vo Web of Science | Abstract: | This article discusses the concept of accounting policy, scientific, theoretical and practical views expressed byeconomists and industry workers. The need to improve the accounting of intangible assets in budgetary organizationsby correctly formulating accounting policies in accordance with national and international standards using a comparisonmethod based on the author’s individual approaches is also substantiated. At the same time, the results of the analysisof theoretical and scientific foundations are compared with practical (methodological) foundations and opinions areexpressed about the shortcomings of the methodological foundations used today in practice.In order to eliminate these shortcomings, the author has developed scientific, theoretical and practical proposals andrecommendations on the role and significance of accounting policies in organizing the accounting of intangible assets inbudgetary organizations, and its improvement based on national and international standards. |
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| DOI: | 10.5281/zenodo.17578579 |