This article examines the issues of improving accounting and auditing of intangible assets in banks. Intangible assets are important resources for commercial banks, and their correct accounting and accurate assessment is of great importance in ensuring the financial stability of the bank. In this work, the economic importance of intangible assets, their role in banking activity and their impact on financial indicators are studied in the case of commercial banks of Uzbekistan, in particular, Uzsanoatqurilishbank.

intangible assets, commercial banks, accounting, audit, evaluation methods, international financial reporting standards (IFRS), Uzsanoatkurilishbank, technological infrastructure, internal control system, financial transparency.

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