DOI:
https://doi.org/10.71337/inlibrary.uz.science-research.139572Keywords:
nomoddiy aktivlar intellektual mulk buxgalteriya hisobi amortizatsiya IFRS moliyaviy hisobot.Abstract
This article examines the economic significance of intangible assets and their accounting treatment within the framework of the “Green Economy” strategy. Intangible assets such as innovative technologies, intellectual property, software, and environmental management systems play a vital role in ensuring sustainable economic growth. The paper also studies international practices of valuing and amortizing intangible assets in the context of green investments and their impact on enterprise value. The research concludes with recommendations for improving the accounting system for environmentally oriented investments and green technologies in Uzbekistan.References
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