Issues of Modern Accounting of Intangible Assets

Authors

  • D.A. Sativaldieva Associate Professor of the Department of Accounting, Tashkent State University of Economics
  • M.R. Gozieva Master of group MUFA 21-2 Tashkent State Economic University

Keywords:

intangible assets, NAS-7, financial statements

Abstract

The article deals with the issues of modern accounting of intangible assets in accordance with national accounting standards and international financial reporting standards in Uzbekistan. A comparison was made between IAS- 38 and NAS-7 "Intangible Assets", discrepancies were identified and some measures were proposed to accelerate the introduction of international standards into national accounting practice.

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Published

2023-04-24

Issue

Vol. 19 (2023): ESH

Section

Articles

License

Creative Commons License

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

How to Cite

Issues of Modern Accounting of Intangible Assets. (2023). Eurasian Scientific Herald, 19, 138-141. https://geniusjournals.org/index.php/esh/article/view/4021