Accounting Policy Formation in Intangible Assets Accounting Establishment

Authors

  • Farhod Tuychievich Abduvakhidov Candidate of Economic Sciences, Associate Professor of the Department of “Audit” of Tashkent Institute of Finance
  • Khabibulla Mamatovich Mamatov Senior Lecturer of the Department of “Audit” of Tashkent Institute of Finance
  • Abdijabbar Yunusovich Nurmuxammedov Associate Professor of the Department of “Banking and Investment” of Tashkent State University of Economics
  • Dilafruz Farhod qizi Rustamova Assistant of the Department of “Finance and Accounting” of Tashkent State University of Economics
  • Islomjon Sherzod o’g’li Yunusov Student of the “Accounting and Auditing” of the Jizzakh Polytechnical Institute

Keywords:

Intangible asset, accounting policy, standard, recognition criteria, depreciation, useful life

Abstract

This article provides scientific, theoretical and practical proposals for improving the formation of accounting policies in accordance with international standards in the accounting of intangible assets in budget organizations.

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Published

2023-03-15

How to Cite

Abduvakhidov, F. T. ., Mamatov, K. M. ., Nurmuxammedov, A. Y. ., Rustamova, D. F. qizi ., & o’g’li Yunusov, I. S. . (2023). Accounting Policy Formation in Intangible Assets Accounting Establishment. EUROPEAN JOURNAL OF INNOVATION IN NONFORMAL EDUCATION, 3(3), 51–58. Retrieved from https://inovatus.es/index.php/ejine/article/view/1529

Issue

Vol. 3 No. 3 (2023): European Journal of Innovation in Nonformal Education

Section

Articles

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