Sustainable Agriculture 27-том 3-сан (2025) · 19-20-беттер
Features of Intellectual Property as an Object of Accounting
Makhmudova, Nargiza
Аннотация
This scientific article is devoted to studying the features of intellectual property as an object of accounting. Intellectual property (patents, copyrights, trademarks, industrial designs) represents a significant intangible asset that requires a special accounting approach. The paper analyzes key aspects such as recognition criteria, determination of initial cost, methods of amortization and revaluation, as well as the impact of the national legislation of the Republic of Uzbekistan and international financial standards (IAS 38 “Intangible Assets”). Practical difficulties in accounting for intellectual property are considered, including the assessment of economic benefits and legal protection. The article offers recommendations for optimizing accounting procedures to enhance the transparency and efficiency of managing such assets. In conclusion, it is emphasized that accounting for intellectual property plays a key role in ensuring financial reporting reliability and organizational competitiveness.
accountingintangible assetsamortizationrecognitionrevaluationIFRSlegal protectioneconomic benefitfinancial accounting
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