{"id":5614,"date":"2026-06-12T07:52:51","date_gmt":"2026-06-12T07:52:51","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5614"},"modified":"2026-06-13T07:54:58","modified_gmt":"2026-06-13T07:54:58","slug":"improving-the-accounting-of-intangible-assets-on-the-basis-of-international-standards","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5614","title":{"rendered":"IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS ON THE BASIS OF INTERNATIONAL STANDARDS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Khudoykulova Dilora Dilmurodovna<br><\/em><\/strong><em>PhD student at Tashkent State University of Economics<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0415<\/em><em>-m<\/em><em>\u0430<\/em><em>il: xudoyqulovadilora5@gmail.com<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID: 0009-0004-2851-7084<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract. <\/em><\/strong><em>The article presents a comparative analysis of the accounting for intangible assets under IAS 38 \u201cIntangible Assets\u201d and the National Accounting Standards of the Republic of Uzbekistan (NAS 7 \u201cIntangible Assets\u201d and NAS 11 \u201cCosts of Research and Development\u201d). 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.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords: <\/em><\/strong><em>intangible assets, IAS 38, NAS 7, intellectual property, goodwill, revaluation model, impairment, research and development costs, financial reporting, improvement.<\/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\/06\/20Xudoyqulova-Dilora.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 20+Xudoyqulova Dilora.\"><\/object><a id=\"wp-block-file--media-0477507e-162c-4d5f-9feb-bd23f5a640ae\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/20Xudoyqulova-Dilora.pdf\">20+Xudoyqulova Dilora<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/20Xudoyqulova-Dilora.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0477507e-162c-4d5f-9feb-bd23f5a640ae\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Khudoykulova Dilora DilmurodovnaPhD student at Tashkent State University of Economics \u0415-m\u0430il: xudoyqulovadilora5@gmail.com ORCID: 0009-0004-2851-7084 Abstract. The article presents a comparative analysis of the accounting for intangible assets under IAS 38 \u201cIntangible Assets\u201d and the National Accounting Standards of the Republic <a href=\"https:\/\/interfinance.tsue.uz\/?p=5614\" 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":[75],"tags":[],"class_list":["post-5614","post","type-post","status-publish","format-standard","hentry","category-2026-3-issue-1-6"],"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5614"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5614\/revisions"}],"predecessor-version":[{"id":5618,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5614\/revisions\/5618"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}