ACCOUNTING PRACTICES IN VIDEO GAME COMPANIES

The video game industry has become one of the largest segments of the digital economy, creating unique accounting challenges related to intangible assets and digital revenue streams. This study examines accounting practices in the gaming industry through the analysis of IAS 38, IFRS 15, IAS 21, Uzbekistan's National Accounting Standards (NAS No. 7 and NAS No. 21), and the financial reporting practices of Nintendo, Electronic Arts, and CD Projekt. Using a qualitative comparative approach, the study identifies development cost capitalization, revenue recognition, intellectual property management, foreign currency exposure, and cybersecurity risks as the principal accounting issues facing gaming companies. The results show that accounting priorities vary according to business models, while intangible assets and recurring digital revenues remain central to financial reporting. The study highlights the need for more specialized accounting guidance to support the development of digital businesses in Uzbekistan.