Sustainable Agriculture Ҷилди 23 № 3 (2024) · Саҳифаҳои 58-60
PECULIARITIES OF RECOGNISING TRANSACTIONS WITHINTANGIBLE ASSETS IN ACCORDANCE WITH THE RULESOF INTERNATIONAL AND NATIONAL STANDARDS
Makhmudova, Nargiza
Аннотатсия
The article deals with the provisions of international financial reporting standards in relation to the reflection of transactions with intangible assets. There are still many differences between the accounting systems being compared, both of technical and fundamental nature, despite the rapidly developing process of convergence of international and national accounting. The most important of them are the following: the purpose of presentation of reporting information: reporting prepared in accordance with IFRS requirements is primarily aimed at reflecting the economic essence of what is happening in the economy, and the main purpose is to provide information to statistical authorities and tax organisations for control measures. Differences in the definition of concepts, classification, methods of intangible assets valuation, conditions and principles of their recognition are the reason for completely different targeting. Nowadays, international accounting and analytical standards are becoming more and more important. This is due to the fact that it is necessary to improve the processes of accounting for intangible assets and their disclosure in the organisation's reporting. The article considers the differences associated with the recognition of intangible assets as accounting objects; a comparative assessment of the formation of the initial value was carried out; the features of the subsequent valuation of intangible assets at revalued value were considered; and the ways of recognising physical and moral depreciation of assets were considered; and a comparative analysis of methods of amortisation of intangible assets was carried out.
international standards, financial reporting, initial cost, valuation, recognition, classification, amortisation, intangible assets.
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