QO‘SHMA KORXONALARDA NOMODDIY AKTIVLAR HISOBINI XALQARO STANDARTLAR ASOSIDA TASHKIL ETISH TARTIBI, PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS, ПОРЯДОК ОРГАНИЗАЦИИ УЧЕТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ В СОВМЕСТНЫХ ПРЕДПРИЯТИЯХ НА ОСНОВЕ МЕЖДУНАРОДНЫХ СТАНДАРТОВ

<jats:p>This article focuses on the definition of intangible assets, their initial recognition and measurement, subsequent measurement, the application of amortization methods, derecognition, and the accounting for intangible assets in accordance with International Financial Reporting Standards, as well as their disclosure in the relevant items of the financial statements.</jats:p>