{"id":5372,"date":"2026-05-13T08:36:42","date_gmt":"2026-05-13T08:36:42","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5372"},"modified":"2026-05-13T08:37:31","modified_gmt":"2026-05-13T08:37:31","slug":"improving-the-accounting-of-intangible-assets-based-on-international-standards","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5372","title":{"rendered":"IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS BASED ON INTERNATIONAL STANDARDS"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Rozmatova Umida Yuldashevna<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Independent researcher at Tashkent State University of Economics Tashkent, Uzbekistan. Email: <\/em><a href=\"mailto:umidayuldashevnatmi@gmail.com\"><em>umidayuldashevnatmi@gmail.com<\/em><\/a><em> <\/em><em>ORCID: 0009-0004-8649-0641<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract: <\/em><\/strong><em>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,<\/em> <em>enterprises are enabled to harmonize their financial reporting forms with international standards.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords. <\/em><\/strong><em>financial performance, balance sheet, intangible assets, asset impairment, national accounting standards, international financial reporting standards (IFRS).<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/05\/12Rozmatova-Umida.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 12+Rozmatova Umida.\"><\/object><a id=\"wp-block-file--media-fb70d3b6-b529-419a-bd0a-dc5a910dadd4\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/05\/12Rozmatova-Umida.pdf\">12+Rozmatova Umida<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/05\/12Rozmatova-Umida.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fb70d3b6-b529-419a-bd0a-dc5a910dadd4\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rozmatova Umida Yuldashevna Independent researcher at Tashkent State University of Economics Tashkent, Uzbekistan. Email: umidayuldashevnatmi@gmail.com ORCID: 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 <a href=\"https:\/\/interfinance.tsue.uz\/?p=5372\" 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":[74],"tags":[],"class_list":["post-5372","post","type-post","status-publish","format-standard","hentry","category-2026-2-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS BASED ON INTERNATIONAL STANDARDS - 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=5372\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS BASED ON INTERNATIONAL STANDARDS - 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. 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