Khudoykulova Dilora Dilmurodovna
PhD student at Tashkent State University of Economics
Е-mаil: xudoyqulovadilora5@gmail.com
ORCID: 0009-0004-2851-7084
Abstract. The article presents a comparative analysis of the accounting for intangible assets under IAS 38 “Intangible Assets” and the National Accounting Standards of the Republic of Uzbekistan (NAS 7 “Intangible Assets” and NAS 11 “Costs of Research and Development”). The study examines recognition, initial and subsequent measurement, amortization, impairment testing and disclosure of intangible assets. Key differences between IFRS and NAS are systematized in a comparative table. The discussion section analyses domestic and foreign scholarly articles in the field, and concrete directions for improving the accounting of intangible assets in Uzbekistan are developed.
Keywords: intangible assets, IAS 38, NAS 7, intellectual property, goodwill, revaluation model, impairment, research and development costs, financial reporting, improvement.