id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-3082	Rozmatova Umida Yuldashevna	DISCLOSURE OF INTANGIBLE ASSETS IN FINANCIAL STATEMENTS	2025	8	.pdf	application/pdf	3585	177	37	In Uzbekistan, the national accounting standards conceptualize financial statements as follows: “Financial statements are part of the financial reporting framework and are defined by the National Accounting Standards (BHMS). Introduction The International Financial Reporting Standards (IFRS) adopt a specific approach to preparing financial statements, based on the concept of general-purpose financial reporting.	cache/ajbmeb-3082.pdf	txt/ajbmeb-3082.txt