American Journal of Business and Operations Research

Journal DOI

https://doi.org/10.54216/AJBOR

Submit Your Paper

2692-2967ISSN (Online) 2770-0216ISSN (Print)

Volume 9 , Issue 2 , PP: 22-30, 2023 | Cite this article as | XML | Html | PDF | Full Length Article

Improvement of accounting and audit of intellectual property

Davletov I. Rakhimberganovich 1 * , Dusmuratov R. Davlatbayevich 2

  • 1 Department of Accounting, Tashkent State university of economics, Tashkent, Uzbekistan - (i.davletov@tsue.uz)
  • 2 Department of Economic analyses and audit Tashkent State university of economics, Tashkent, Uzbekistan - (r.dusmuratov@tsue.uz)
  • Doi: https://doi.org/10.54216/AJBOR.090203

    Received: September 06, 2022 Accepted: January 19, 2023
    Abstract

    The article explores the possibilities of using methods for analyzing the effectiveness of the use of intellectual property objects in the course of an audit. The article formulates proposals on the use of methods for analyzing the effectiveness of the use of intellectual property objects at the stages of the audit. An exemplary form of an intellectual property audit program using analytical operations is also proposed. The proposed approach to the implementation of a comprehensive analysis of the effectiveness of the use of intellectual property objects during the audit makes a certain contribution to the development of the audit methodology.

    Keywords :

    Intellectual property , economic analysis , audit , efficiency , analytical procedures , auditing , audit program , performance indicators  ,

    References

    [1]  Decree of the President of the Republic of Uzbekistan "On the development strategy of the new Uzbekistan for 2022-2026". dated January 28, 2022, No. UP-60

    [2]  Regulations on the composition of costs for the production and sale of products (works, services) and on the procedure for the formation of financial results. Approved by the Resolution of the Cabinet of Ministers of February 5, 1999 No. 54

    [3]  National Accounting Standard of the Republic of Uzbekistan (NAS No. 21) "Chart of accounts for financial and economic activities of business entities and instructions for its application"

    [4]  National  Accounting  Standard  of  the  Republic  of  Uzbekistan  (NAS  No.  11)  "Costs  for  research  and development"

    [5]  Organization and conduct of an inventory. NAS No. 19, Registered by the Ministry of Justice of the Republic of  Uzbekistan  on  November  2,  1999.  Registration  number  833. 

    http://lex.uz/pages/GetAct.aspx?lact_id=476407

    [6]  International financial statements 2000: publication in Russian. M.: Askeri Assa, 2011-998 pp., 490 p.

    [7]  Cheung C. F. et al. Auditing Intellectual Capital: A Case Study in a Supply Chain Integrator //ICICKM2006-Proceedings  of  the  3rd  International  Conference  on  Intellectual  Capital  and  Knowledge  Management: ICICKM2006. – Academic Conferences Limited. – С. 99.

    [8]  Do’smuratov R., Fayziev Sh., Qo`ziev I.,Po’latov G’. Audit. O’quv qo’llanma. I qism. /  -T.: TMI, 2007. 139 bet.; 

    [9]  Masharipov O., Ilhomov Sh. Amaliy audit: o‘quv qo‘llanma. – T.: Cho‘lpon nomidagi NMIU, 2014. – 264 b.

    [10]  Belozerova T.G., Lugovsky D.V. ,, Thagapso T.A. Intangible assets: problems of identification, evaluation andclassification. "Bulletin of AGU", issue 3 (150), 2014. 189-197 p.

    [11]  Bobryashova T.V., Popova N.A. The role of investments and innovations in the activities of the enterprise // IV International Student Electronic Scientific Conference "Student Scientific Forum", February 15 - March 31, 2012 https://www.rae.ru/forum2012/193/253 (07/04/2017. )

    [12]  Accounting: Textbook/Ed. Yu.A. Babaeva. -M.: TC Velby, Publishing House Prospekt, 2005.-392 p.

    [13]  Dusmuratov R.D .. Auditel Faolia: Nazaria, serves wa Amalit. Monograph. -T.: Molia, 2007th. - 276 b.;

    [14]  Dusmuratov. Auditor Faolia: Nazaria, serves wa Amalit. Monograph.  -  T .: Molia, 2007th.  -  276 b. 137-163 Betlar.

    [15]  Innovation  management,  a  textbook  for  universities/  Abramshin  A.E.,  Voronina  T.P.,  Molchanova  O.P., Tikhonova E.A., Shelenov Yu.V. Edited by Dr. Econ. sciences, prof. O.A. Molchanova. -M.: Vita Press, 2001. –P.7.

    [16]  Kravtsova E.N., Voronin V.P. Innovative activities of the enterprise // Creative economy. - 2008. - No. 6 (18). - With. 3-8. http://bgscency.ru/lib/3782/

    [17]  Lytneva N.A., Malyavkina L.I., Fedorova T.V. Accounting: Textbook. -M.: Forum: Infra-M, 2006.-496 p., 113 p.

    [18]  Mukyumov Z. Innovation Faoliyat Harazhaatlari ҳ Isobini Taskomillastyrish // Iktisotet VA TALIM. No. 1, 2014. 113-117 b.

    [19]  Ochilov I.K., Azlarov D.Kh., Avlokulov A.Z. MOLIVIE ҳMOO - 2. ўKUV қLLANMA. -T .: Toshkent Molia Institute, 2004. 328 b., 77-80 b.

    [20]  Ochilov I.K., Kurbonboev J.E. MOLIVIE ҳOTO. ЎKuv qllanma-t .: Iqtisod-Moliya, 2007. 488., 278-281 b.

    [21]  Posokhina A.V. Audit of intangible assets. “Bulletin of Perm University. No. 8 (24), 2008.

    [22]  Posherstnik N.V. Accounting at a modern enterprise: textbook. manual.  -M.: TC Velby, Publishing House Prospekt, 2007.-552 p., 146 p.

    [23]  Rizaev N.K. Mineavius ҳ ISOBOTLORNITRING HALKARO ASOSIDE NOMODDIS Actody Amortization

    [24]  Tulakhodzhaeva wa Boshk. Audit. Darslik. I ZHILD. T.: Norma, 2008 .-- 320 b.

    [25]  ўzbekisthiston Republics Accounting ҳ Issobi Millie Standard TPPPLIS. - Toshkent: “Norma”, 2011. - 360 b., 256 b.

    [26]  Fayziev Sh., Karimov A. Audit. Tutorial. Tashkent: 2013. 328.; Kochinov Yu.Yu. Audit. St. Petersburg: Peter, 2008. S. 134.; Bychkova S.M., Fomina T.Yu. Practical audit. M. Eksmo, 2008.

    [27]  Khakhonova N.N. Accounting for intangible assets. Teaching and practical guide. Rostov-on-Don.

    Cite This Article As :
    I., Davletov. , R., Dusmuratov. Improvement of accounting and audit of intellectual property. American Journal of Business and Operations Research, vol. , no. , 2023, pp. 22-30. DOI: https://doi.org/10.54216/AJBOR.090203
    I., D. R., D. (2023). Improvement of accounting and audit of intellectual property. American Journal of Business and Operations Research, (), 22-30. DOI: https://doi.org/10.54216/AJBOR.090203
    I., Davletov. R., Dusmuratov. Improvement of accounting and audit of intellectual property. American Journal of Business and Operations Research , no. (2023): 22-30. DOI: https://doi.org/10.54216/AJBOR.090203
    I., D. , R., D. (2023) . Improvement of accounting and audit of intellectual property. American Journal of Business and Operations Research , () , 22-30 . DOI: https://doi.org/10.54216/AJBOR.090203
    I. D. , R. D. [2023]. Improvement of accounting and audit of intellectual property. American Journal of Business and Operations Research. (): 22-30. DOI: https://doi.org/10.54216/AJBOR.090203
    I., D. R., D. "Improvement of accounting and audit of intellectual property," American Journal of Business and Operations Research, vol. , no. , pp. 22-30, 2023. DOI: https://doi.org/10.54216/AJBOR.090203