{"id":4677,"date":"2025-09-19T11:25:52","date_gmt":"2025-09-19T11:25:52","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=4677"},"modified":"2025-09-24T12:38:02","modified_gmt":"2025-09-24T12:38:02","slug":"disclosure-of-intangible-assets-in-financial-statements","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=4677","title":{"rendered":"DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS"},"content":{"rendered":"<p>Rozmatova Umida Yuldashevna<br \/>\nIndependent researcher at Tashkent State University of Economics<br \/>\nTashkent, Uzbekistan. Email: umidayuldashevnatmi@gmail.com<br \/>\nORCID ID: 0009-0004-8649-0641<br \/>\nAbstract.  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.<br \/>\nKeywords. financial performance, balance sheet, intangible assets, asset impairment, national accounting standards, international financial reporting standards (IFRS).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <a href=\"https:\/\/interfinance.tsue.uz\/?p=4677\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[70],"tags":[],"class_list":["post-4677","post","type-post","status-publish","format-standard","hentry","category-2025-4-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=4677\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"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 Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=4677\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-19T11:25:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-24T12:38:02+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4677#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4677\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS\",\"datePublished\":\"2025-09-19T11:25:52+00:00\",\"dateModified\":\"2025-09-24T12:38:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4677\"},\"wordCount\":109,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2025-4-issue 1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4677#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4677\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=4677\",\"name\":\"DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS - 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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 Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=4677","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2025-09-19T11:25:52+00:00","article_modified_time":"2025-09-24T12:38:02+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=4677#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=4677"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS","datePublished":"2025-09-19T11:25:52+00:00","dateModified":"2025-09-24T12:38:02+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=4677"},"wordCount":109,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2025-4-issue 1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=4677#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=4677","url":"https:\/\/interfinance.tsue.uz\/?p=4677","name":"DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS - 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