Аграр тармоқ иқтисодий салоҳиятини оширишда институционал ислоҳотлар ва

Фойдаланилган адабиётлар 
1. Ўзбекистон Республикаси Президентининг 2017 йил 1 майдаги 
«Балиқчилик тармоғини бошқариш тизимини такомиллаштириш чора-
тадбирлари тўғрисида»ги ПҚ 2939 -сонли Қарори, «Халқ сўзи», 2017 й., 87 
(6781). 
2.
Ўзбекистон Республикасининг Президентининг 2018 йил 6 апрелдаги 

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388 
«Балиқчилик тармоғини жадал ривожлантиришга доир қўшимча чора-
тадбирлар тўғрисида»ги ПҚ 3657-сонли Қарори, «Qishloq hayoti», 10.04.2018 
й., 37 (8900). 
3.
Ўзбекистон Республикаси Президентининг 2018 йил 6 ноябрдаги 
«Балиқчилик соҳасини янад ривожлантиришга доир қўшимча чора-тадбирлар 
тўғрисида»ги ПҚ- 4005-сон Қарори. 
4.
Камилов Б.Г., Курбанов Р.Б., Салихов Т.В. БАЛИҚЧИЛИК 
(Ўзбекистонда карп балиқларини кўпайтириш), Тошкент, «Чинор»ЭНК, 
2003, 88 б. 
NEW OBJECTS FOR ACCOUNTING: PATENT 
 
N.K
. 
Rizaev
– Doctor of Economics, Professor, Tashkent Institute of Finance
S. Sh.
 
Kadirov
– basic doctoral student. Tashkent State Agrarian University
 
 “Since we have set ourselves the great goal of building the foundations of the 
Third Renaissance in our country, first of all, the development of science and 
innovation should serve as the main pillars of our national idea ...” 
Shavkat Mirziyoyev
 
 
Within the globalization process, information flows make a greater impact 
on the growth of business profits than commodity flows. That is, for the innovative 
development of the subjects it will be necessary to raise the number of “intellectual 
staff” and follow the new principles of contemporary management. Intellectual 
property as a category, term, and concept has long been interpreted differently 
among scholars. In the developed countries of the world, various theories, views 
and approaches to the analysis of the essence, structure, evaluation, organization 
and use of this category and term have emerged, and there are still debates of 
scientists, experts and practitioners concerning this issue. This article presents an 
attempt to reveal the economic nature of intellectual property and the problems in 
its accounting through the concept of patents, which constitute an integral part 
thereof. 
The patent has been known since the 15th century as the method of legal 
protection of the results of intellectual activity. The word “patent” originates from 
Latin and means “Litterae Patentes” or “open letter”. The active presentation of 
such letters commenced in Italian officials and in the major commercial cities of 
Florence. The legislation on patents has its own characteristics that have been 
made simultaneously in different countries of the world and do not invalidate the 
similarity of each of them. Following the creation of the World Intellectual 
Property Organization (WIPO), the European Patent Office (EPI) and the Eurasian 
Patent Office (EOPI), the opportunity to protect patent-related events at the 
international level and abroad has emerged. 
A patent is one of the objects of intellectual property, which provides legal 

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