Basic doctoral student, Tashkent State Agrarian University, Tashkent, Uzbekistan
Online Published on 28 August, 2023.
The article explores in detail the procedure for calculating the depreciation of intangible assets in the condition of the global pandemic and its accounting. Also, proposals have been formed to improve the methods of calculating depreciation on intangible assets and carried the calculated depreciation expenses.
Intangible assets, Depreciation, Straight-line method, Production method, Accelerated depreciation, Declining balance, Cumulative method, Charge, International standard, Financial reporting
