Тoшкeнт мoлия инcтитути ҳузуридaги илмий дaрaжaлaр бeрувчи dsc

The implementation of research results.
Based on the proposals developed 
on the methodology of accounting and analysis of intellectual property. In 
particular: 
proposals on modern approaches to valuation, annual revaluation indices, as 
well as their reflection in the accounting accounts were introduced in the Ministry 
of Finance of the Republic of Uzbekistan, the National Association of Accountants 
and Auditors of Uzbekistan, Asakaeo JSC (reference on the implementation of the 
Ministry of Finance of the Republic of Uzbekistan dated May 10, 2019 No. DS 17-
01-35 / 384-2726, National Association of Accountants and Auditors of 
Uzbekistan dated January 15, 2019 No. 05 / MM, as well as Asakayo JSC dated 
January 6, 2019 No. 05/57. The introduction of these proposals served to ensure 
the compliance of national standards with other legal acts related to intellectual 
property objects, as well as to the creation of opportunities to use in practice a clear 
reflection on the accounts of intellectual property objects and their valuation; 
in accordance with the requirements of international financial reporting 
standards, the proposal to recognize intellectual property objects in accounting, as 
well as to reflect them in the accounts, was introduced for use by the Ministry of 
Finance of the Republic of Uzbekistan and the Chamber of Auditors of Uzbekistan 
(certificate of implementation of the Ministry of Finance of the Republic of 
Uzbekistan dated May 10, 2019 No. DS 17-01-35 / 384-2726, Chamber of 
Auditors of Uzbekistan dated October 17, 2018 No. 89/1). The introduction of 
these proposals served to bring the accounting of intellectual property to generally 
accepted standards; 
The proposal on depreciation policy and the annual depreciation rate through 
the improvement of the methodological aspects of the accounting policies of 
intellectual property objects was introduced into the National Association of 
Accountants and Auditors of Uzbekistan, the Chamber of Auditors of Uzbekistan, 
GM-Uzbekistan JSC (certificate of the National Association of Accountants and 
Auditors of Uzbekistan on January 15, 2019 No. 05 / MM, Chamber of Auditors of 
Uzbekistan of October 17, 2018 No. 89/1, JSC GM - Uzbekistan dated February 
22, 2019 No. 1). As a result, this provides an opportunity to improve the 
methodological foundations of accounting for intellectual property in accounting 
policies, as well as ensuring the reliability of financial information relating to the 
object of accounting; 
The proposal on the reflection of intellectual property in the calculations to 
the forms of financial statements "Accounting Balance" and "Report on cash 
flows" were introduced into the activities of GM - Uzbekistan, the Chamber of 
Auditors of Uzbekistan, the National Association of Accountants and Auditors of 
Uzbekistan (information on the implementation of JSC " GM - Uzbekistan ‖dated 
February 22, 2019 No. 1, Chamber of Auditors of Uzbekistan dated October 17, 
2018 No. 89/1 and the National Association of Accountants and Auditors of 
Uzbekistan dated January 15, 2019 No. 05 / MM). As a result, the reliability and 
transparency of information on intellectual property in financial statements was 
ensured. 

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developed evaluation criteria for indicators of the analysis of the state and 
efficiency of intellectual property objects are put into practice by GM-Uzbekistan 
JSC and Asakaeo JSC (reference on the introduction of GM-Uzbekistan JSC as of 
February 22, 2019 No. 1, Asakayo JSC) dated January 6, 2019 No. 05/57). The 
introduction of proposals made it possible to ensure effective management of the 
enterprise, full use of internal capabilities, attract additional investments in the 
field, increase the volume of innovative products, and improve financial 
performance.