Published January 16, 2025
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ACCOUNTING FOR INTANGIBLE ASSETS AND FEATURES OF THEIR DEPRECIATION IN BUSINESS ENTITIES
- 1. Teacher of the International School of Finance Technology Science Institute, independent researcher of Tashkent State Economic University
Description
This article studies the definition, classification and accounting for intangible assets, focusing on the features of their depreciation and amortization. It examines various methods used in accounting for intangible assets in accordance with international and national accounting standards, highlights the difficulties and complexities that arise in practice. The study also provides an understanding of the impact of amortization of intangible assets on financial statements and makes recommendations for improving accounting in business entities to better reflect the true value of intangible assets.
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ACCOUNTING FOR INTANGIBLE ASSETS AND FEATURES OF THEIR DEPRECIATION IN BUSINESS ENTITIES.pdf
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