Тoшкeнт мoлия инcтитути ҳузуридaги илмий дaрaжaлaр бeрувчи dsc

Uzbekistan 
 
The defense of doctoral dissertation will take place «___» _______ 2019 at meeting of 
the Scientific Council DSc27.06.2017.I.17.01 at the Tashkent Financial Institute. Address 
100000, Tashkent, A. Temur street, 60 A. Tel.: [phone], fax: [phone], e-mail: 
[e-mail]. 

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The doctor dissertation can be reviewed at the information and Resource Center of the 
Tashkent Financial Institute (registered №_______). Address 100000, Tashkent, A. Temur street, 
60 A. Tel .: [phone]. 
The abstract of doctoral dissertation sent ou on «___» _____ in 2019. 
(mailing report № «___» ______2019) 
 
I.N. Kuziev 
Chairman of the Scientific Council for the 
awarding scientific degrees, Doctor of science in 
Economics, Associate Professor 
 
S.U.Mehmonov 
Scientific secretary of the Scientific Council for 
awarding scientific degrees, Doctor of science in 
Economics, Professor 
J.I.Karimқulov 
Chairman of the Scientific Seminar under the 
Scientific Council for the awarding scientific 
degrees, Doctor of philosophy in Economics, 
Associate Professor 
INTRODUCTION (abstract of the thesis of the Doctor (DSc)) 
 
The aim of the research work
is to develop proposals and 
recommendations on the scientific, theoretical and practical aspects of the 
methodology for organizing accounting and analysis of intellectual property. 
The object of the research
. The object of the study are large joint-stock 
companies, joint ventures and business entities operating in the Republic of 
Uzbekistan. 
The scientific novelty of the research is as follows: 
on the basis of modern appraisal approaches, intellectual property objects are 
grouped together, and methodological norms for annual revaluation indices and 
rules for their reflection in accounting have been developed; 
in accordance with the requirements of international financial reporting 
standards, the procedure for recognition of intellectual property in accounting, as 
well as their reflection on accounts, has been improved; 
by developing the methodological aspect of the accounting policy, a 
depreciation policy has been developed for intellectual property items, as well as 
annual depreciation rates; 
in accordance with international financial reporting standards, new forms of 
application of calculations on intellectual property objects have been developed for 
the presentation of notes, calculations and explanations in the ―Balance Sheet‖ and 
―Cash Flow Statement‖ forms; 
criteria for evaluating the generalized results of the analysis of the state and 
performance indicators of intellectual property are developed. 

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