ORGANIZATON OF THE ACCOUNTING OF INTANGIBLE ASSETS ON THE BASIS OF INTERNATIONAL STANDARDS OF FINANCIAL REPORTING
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Decree of the President of the Republic of Uzbekistan "On additional measures for the transition to international standards of financial reporting". PQ-4611, February 24, 2020.
National Accounting Standard 7 "Intangible assets" (registered by the Ministry of Justice on 27.06.2005 No. 1485).
National Accounting Standard 11 "Expenses for research and experimental design development" (registered by the Ministry of Justice with No. 581 on 12.28.1998).
"Intangible assets" - MHXS No. 38. The definition of an asset in this standard has not been revised based on the revised definition of an asset in the Conceptual Framework for Presentation of Financial Statements issued in 2018.
Dusmuratov R.D. Fundamentals of auditing. Textbook. - T.: OME, 2003. - 612 p.
Ochilov I. Gurbanboev J. Financial account. Study guide. - T.: Economy and Finance, 2007. p. 265.
Sotivoldiev A.S. Modern accounting. Study guide. - T.: BAMA-2007. Vol.2.
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