Ҳуқуқий тадқиқотлар /Правовые исследования/ Journal of Law Research 10-том 10-сан (2025)
THE VALUE OF A TRADEMARK IN THE INTANGIBLE ASSETS SYSTEM: LEGAL REGULATION AND EVALUATION
Хошимова Юлдузхон Олимжоновна
Аннотация
The article is devoted to the study of legal regulation and peculiarities of trademark valuation in the system of intangible assets. Theoretical and practical approaches to determining the value of a trademark are considered, as well as the significance of this object of intellectual property for business and the economy as a whole. Particular attention is paid to the regulatory and legal framework, including the National Accounting Standard of the Republic of Uzbekistan (NAS No. 7 ‘Intangible Assets’) and International Accounting Standard IAS 38 ‘Intangible Assets’. The paper analyses methods for valuing trademarks (cost, income and comparative approaches) and identifies problems with their application in national practice. The author emphasizes the need to improve the legal regulation and accounting of trademarks as a key element of intangible assets in order to ensure business transparency, increase investment attractiveness and protect the rights of rights holders.
товарный знак, нематериальные активы, оценка, законодательство, методы, рыночная стоимостьtovar belgisi, nomoddiy aktivlar, baholash, qonunchilik, usullar, bozor qiymati.trademark, intangible assets, valuation, legislation, methods, market value.
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