SPECIFIC FEATURES OF THE EXAMINATION OF INTANGIBLE ASSETS IN THE AUDIT OF FINANCIAL STATEMENTS
Keywords:
intangible assets, research costs, development costs, patent, goodwill.Abstract
This article examines the specific features of the examination of intangible assets in the audit of financial statements, and provides suggestions and recommendations for improvement.
References
IAS 38, “Intangible Assets”
IAS 7, “Intangible Assets”
“Audit and assurance” F8 Kaplan publishing 2023
F.T.Abduvakhidov, I.N.Koziyev, Sh.Kh.Dadabayev. “Accounting” textbook Tashkent 2019
U.I.Inoyatov, S.D.Yusupov, F.R.Salimbekova. “Accounting” textbook. Tashkent 2011
G.Q.Turayeva B.E.Matrasulov S.I.Matkuliyeva A.A.Abduvokhidov A.B.Mukhametov. “Accounting” textbook. Tashkent 2023
N.Toshmamatov. “Accounting theory” textbook. Tashkent 2019
www.imv.uz
www.lex.uz
Downloads
Published
2024-12-02
How to Cite
Ishankulov Izzatilla Nurillayevich. (2024). SPECIFIC FEATURES OF THE EXAMINATION OF INTANGIBLE ASSETS IN THE AUDIT OF FINANCIAL STATEMENTS. EUROPEAN JOURNAL OF BUSINESS STARTUPS AND OPEN SOCIETY, 4(12), 37–40. Retrieved from https://inovatus.es/index.php/ejbsos/article/view/4676
Issue
Section
Articles
