Article

THEORETICAL-LEGAL AND NORMATIVE FOUNDATIONS OF TANGIBLE AND INTANGIBLE ASSETS

Shakhnoza Sherkulovna RakhmanovaInternational School of Finance Technology and Science, Teacher of the Department of accounting. Independent researcher of Tashkent State Economic University

Zenodo (CERN European Organization for Nuclear Research)repository2025

ABI

Abstract

This article investigates the economic substance of tangible and intangible assets, as well as the theoretical and regulatory foundations of their accounting and auditing. The study provides a comparative analysis of asset recognition, measurement, and reporting under national and international financial reporting standards. The research findings contribute to the improvement of asset accounting practices and the enhancement of audit efficiency in business entities.

Topics

Agricultural and Financial Auditing Auditing, Earnings Management, Governance Global Political and Economic Relations

Identifiers

DOI: 10.5281/zenodo.18037478

Citations and references

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