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Problems of documenting the accounting of intangible assets
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets,
V.V. Yasyshena
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Problems of intangible assets commercialization accounting
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out.
S.F. Legenchyk
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Accounting for intangible assets: suggested solutions [PDF]
Accounting and Business Research, 2021 Current accounting practice expenses many investments in intangible assets to the income statement, confusing earnings from current revenues with investments to gain future revenues. This has led to increasing calls to book those investments to the balance sheet.
Barker, Richard +3 more
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Objects of Intellectual Property Right in the Accounting System [PDF]
Облік і фінанси, 2021 The rapid introduction of software products and other objects of intellectual property rights in the context of the fourth industrial revolution requires the improvement of methodical approaches to identifying the costs of their acquisition and creation.
Natalia Skorobogatova
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Recognition of Intangible Assets according to the International and National Accounting Standards [PDF]
Облік і фінанси, 2019 Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets. Proper valuation and accounting of intangible assets are often problematic, due in large part to how intangible assets are ...
Olena Vakulchyk +2 more
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Intangible Assets Accounting and Reporting Issue [PDF]
Marketing and Management of Innovations, 2019 The article examines the views of foreign economists on the importance of the impact of intangible assets (IA) and goodwill on business. The main purpose of this study is to improve and develop approaches of accounting for IA and goodwill, reflecting them in the financial and management reporting.
Zadorozhnyi, Z.-M., Yasyshena, V.
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Accounting treatment of brand as an intangible asset of enterprises [PDF]
Ekonomski Pogledi, 2019 The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise.
Stevanović Tatjana, Rastić Amer
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020 The expediency of improving the current accounting methodology of internally generated intangible assets has been grounded. The criteria for the recognition of internally generated intangible assets in accordance with national and international ...
S.F. Lehenchuk, V.R. Ocheredko
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Discussion of ‘Accounting for intangible assets: suggested solutions’ [PDF]
Accounting and Business Research, 2021 Accounting researchers are sometimes criticised for focusing too much on empirical research of limited relevance to preparers, capital providers or standard setters; however, making conceptual progress is hard–both practitioners and academics will then question whether your contributions are genuinely new. I find the approach adopted by Barker, Lennard,
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METHODOLOGICAL BASIS FOR ACCOUNTING OF ENTITIES INTANGIBLE ASSETS MANAGEMENT
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 The importance of methodological basis for accounting of entities intangible assets management research is conditioned by the necessity of enterprise competitiveness insurance in a way of the ability to react to the global challenges of the information ...
V. M. Duba
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