Korxonalarda nomoddiy aktivlarni hisobga olishda shaffoflikni ta’minlash va xorij tajribalaridan foydalanish istiqbollari
DOI:
https://doi.org/10.5281/zenodo.15748903Keywords:
nomoddiy aktivlar, intellektual mulk, baholash metodlari, shaffoflik, xalqaro tajribaAbstract
Ushbu maqolada korxonalarning nomoddiy aktivlarini baholash, tan olish va hisobga olish amaliyotidagi dolzarb
muammolar yoritilgan. Ayniqsa, rivojlanayotgan iqtisodiyotlarda, xususan O‘zbekiston sharoitida intellektual mulk,
dasturiy ta’minot, nou-xau kabi nomoddiy resurslarning hisobotdagi aks ettirilishi yuzasidan tizimli kamchiliklar mavjud.
Shuningdek, Hindiston, Indoneziya va Polsha kabi davlatlar misolida milliy sharoitlarga mos yechimlar taklif qilingan
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