Илғор иқтисодиёт ва педагогик технологиялар Том 2 № 4 (2025) · с. 539-546

IMPROVING THE AUDIT OF INTANGIBLE ASSETS (ON THE EXAMPLE OF JSCB "ASAKABANK")

Yarkulova, Ma'rifatkhon, Abdusattarov, Nosirjon, Яркулова, Марифатхон, Абдусаттаров, Носиржон, Yarkulova, Ma’rifatxon, Abdusattarov, Nosirjon

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Аннотация

This article discusses the issues of improving the audit of intangible assets (IA) using the example of Asakabank JSCB operating in the banking system of Uzbekistan. The study analyzed software, internet banking platforms, mobile applications, brand value and other intellectual property objects recorded in the bank's balance sheet in accordance with the requirements of IFRS 38 "Intangible Assets" and IFRS 3 "Business Combinations". The main problems encountered in the process of auditing IIA at Asakabank - subjectivity in valuation, insufficient completeness of the legal documents base, discrepancies in depreciation policies - were identified, and proposals and recommendations based on advanced international practices were developed to eliminate them. In particular, measures such as standardizing the valuation methodology, integrating digital technologies into the audit process, improving the skills of auditors and strengthening intellectual property rights were proposed. The results of the study will serve to increase the transparency of the audit of intangible assets at Asakabank JSCB and ensure the reliability of financial statements.

intangible assetsIFRS 38IFRS 3Asakabank JSCauditaccountingintellectual propertybrand valuesoftwarevaluation methodology

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APA 7 
Yarkulova, Ma'rifatkhon, Abdusattarov, Nosirjon, Яркулова, Марифатхон, Абдусаттаров, Носиржон, Yarkulova, Ma’rifatxon & Abdusattarov, Nosirjon (2025). IMPROVING THE AUDIT OF INTANGIBLE ASSETS  (ON THE EXAMPLE OF JSCB "ASAKABANK"). Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 539-546.
GOST R 7.0.5 
Yarkulova, Ma'rifatkhon, Abdusattarov, Nosirjon, Яркулова, Марифатхон, Абдусаттаров, Носиржон, Yarkulova, Ma’rifatxon, Abdusattarov, Nosirjon IMPROVING THE AUDIT OF INTANGIBLE ASSETS  (ON THE EXAMPLE OF JSCB "ASAKABANK") // Илғор иқтисодиёт ва педагогик технологиялар. 2025. Т. 2. № 4. С. 539-546.
BibTeX 
@article{ma'rifatkhon2025,
  author  = {Yarkulova, Ma'rifatkhon and Abdusattarov, Nosirjon and Яркулова, Марифатхон and Абдусаттаров, Носиржон and Yarkulova, Ma’rifatxon and Abdusattarov, Nosirjon},
  title   = {IMPROVING THE AUDIT OF INTANGIBLE ASSETS  (ON THE EXAMPLE OF JSCB "ASAKABANK")},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2025},
  volume  = {2},
  number  = {4},
  pages   = {539-546}
}
RIS 
TY  - JOUR
AU  - Yarkulova, Ma'rifatkhon
AU  - Abdusattarov, Nosirjon
AU  - Яркулова, Марифатхон
AU  - Абдусаттаров, Носиржон
AU  - Yarkulova, Ma’rifatxon
AU  - Abdusattarov, Nosirjon
TI  - IMPROVING THE AUDIT OF INTANGIBLE ASSETS  (ON THE EXAMPLE OF JSCB "ASAKABANK")
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2025
VL  - 2
IS  - 4
SP  - 539
EP  - 546
ER  -