Keywords
intangible assets
exclusive right
recognition
valuation
accounting
How to Cite
Abstract
This article justifies the need and ways to transfer some types of exclusive rights from goodwill to identifiable intangible assets. On this way, case of national accounting system and theoretical background of the topic were discussed. Moreover, practical issues and literature review of the different point mentioned on the methodology. Finally, research concludes major points in order to make further development as the whole.
References
Labor Code of the Republic of Uzbekistan. Article 114 http://lex.uz
National Accounting System 7 Intangible Assets. It is registered Ministry of Justice Republic of Uzbekistan June 14, 2005 № 1485
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