ECONOMIC CONTENT OF INTANGIBLE ASSETS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES AND SPECIFIC CHARACTERISTICS OF THEIR RECOGNITION

Izzatilla Ishankulov

doi:10.5281/zenodo.20632090

ECONOMIC CONTENT OF INTANGIBLE ASSETS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES AND SPECIFIC CHARACTERISTICS OF THEIR RECOGNITION

Authors

Ishankulov Izzatilla Nurillaevich

DOI:

https://doi.org/10.5281/zenodo.20632090

Abstract

The article examines the economic content of intangible assets in the field of information
and communication technologies (ICT), the peculiarities of their recognition, and a comparative analysis of
approaches in foreign and national accounting standards.

Keywords

intangible assets, information and communication technologies, accounting, IFRS-38, IFRS-7, recognition, identification, goodwill, research and development costs.

Author Biography

Ishankulov Izzatilla Nurillaevich

PhD

References

1. ISA No. 38 entitled “Intangible assets”.

2. ISA No. 7 entitled “Intangible assets”.

3. F.T. Abduvakhidov, I.N. Kuziev, Sh.Kh. Dadabaev. “Accounting” textbook Tashkent 2019

4. U.I. Inoyatov, S.D. Yusupov, F.R. Salimbekova. “Accounting” textbook. Tashkent 2011

5. G.K. Turaeva B.E. Matrasulov S.I. Matkulieva A.A. Abduvohidov A.B. Mukhametov. Textbook “Accounting”.

6. Tashkent 2023

7. N. Toshmamatov. Textbook “Accounting Theory”. Tashkent 2019

8. www.imv.uz

9. www.lex.uz

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Published

2026-05-01

How to Cite

Ishankulov , I. (2026). ECONOMIC CONTENT OF INTANGIBLE ASSETS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES AND SPECIFIC CHARACTERISTICS OF THEIR RECOGNITION. ECONOSCITECH INTEGRATION, 3(5). https://doi.org/10.5281/zenodo.20632090