FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS

Farxod T. Abduvaxidov and Ramazon A. Abdurakhmanov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3

Abstract: This article discusses the concept of accounting policy, scientific, theoretical and practical views expressed byeconomists and industry workers. The need to improve the accounting of intangible assets in budgetary organizationsby correctly formulating accounting policies in accordance with national and international standards using a comparisonmethod based on the author’s individual approaches is also substantiated. At the same time, the results of the analysisof theoretical and scientific foundations are compared with practical (methodological) foundations and opinions areexpressed about the shortcomings of the methodological foundations used today in practice.In order to eliminate these shortcomings, the author has developed scientific, theoretical and practical proposals andrecommendations on the role and significance of accounting policies in organizing the accounting of intangible assets inbudgetary organizations, and its improvement based on national and international standards.

Keywords: Accounting policy; accounting; depreciation; intangible asset; recognition criteria; national standard; international standard; useful life; costs (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:id:7798

DOI: 10.5281/zenodo.17578579

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