Sustainable Agriculture 24-том 4-сан (2024) · 47-48-беттер
IMPROVEMENT OF METHODS OF ACCOUNTING INTANGIBLE ASSETS
Makhmudova, Nargiza
Аннотация
The article examines modern problems and directions for improving the accounting and inventory of intangible assets in an organization. Intangible assets (IA) are critical resources in the contemporary information economy, encompassing intellectual property rights, licenses, patents, trademarks, copyrights, software, and more. This study employs qualitative research methods, including literature reviews, case studies, and financial statement analysis of organizations leveraging intellectual property assets.The findings highlight that recognizing IA as commodities necessitates their accurate valuation and accounting. However, unresolved legal and methodological challenges persist in determining IA values and implementing accounting standards.
intangible assets, intellectual property, accounting, valuation, inventory, depreciation methods, innovation, market economy
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