DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS

Rozmatova Umida Yuldashevna
Independent researcher at Tashkent State University of Economics
Tashkent, Uzbekistan. Email: umidayuldashevnatmi@gmail.com
ORCID ID: 0009-0004-8649-0641
Abstract. This article presents the procedure for disclosing information about intangible assets in the financial statements of enterprises, including the statement of financial position and the statement of financial performance. It also provides proposals and recommendations on the presentation of information regarding intangible assets in financial statements. Based on these proposals, enterprises are enabled to harmonize their financial reporting forms with international standards.
Keywords. financial performance, balance sheet, intangible assets, asset impairment, national accounting standards, international financial reporting standards (IFRS).