Results 281 to 290 of about 111,511 (303)

NEW ACCOUNTING PROCEDURE FOR INTANGIBLE ASSETS

Industrial Economics, 2022
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Accounting for short-term intangible assets

Buhuchet v zdravoohranenii (Accounting in Healthcare)
Over the past more than a quarter of a century of active reform of Russian accounting in accordance with IFRS, during this entire period there was no such thing as “short-term intangible assets” in regulatory documents. Accounting for full-fledged long-term intangible assets has undergone many changes during this time.
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PECULIARITIES OF INTANGIBLE ASSETS VALUATION IN ACCOUNTING

Экономика и предпринимательство
В статье рассматривается важный аспект бухгалтерского учета, а именно методы и проблемы, связанные с оценкой нематериальных активов. Проанализированы различные подходы к оценке нематериальных активов, включая способы амортизации, оценку по справедливой стоимости, обесценение.
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An Empirical Investigation of Accounting Methods for Goodwill and Identifiable Intangible Assets: 1985 to 1989

Abacus, 1993
Graeme Wines
exaly  

IFRSs and accounting for intangible assets: the Telecom Italia case

Journal of Intellectual Capital, 2007
Paolo Maccarrone
exaly  

Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland

Journal of International Accounting, Auditing and Taxation, 2023
exaly  

The Impact of Accounting Estimates on Financial Position and Business Performance – Case of Non-Current Intangible and Tangible Assets

Procedia Economics and Finance, 2016
Ivana Mamić Sačer, Sanja Sever Mališ, Ivana Pavić   +2 more
exaly  

On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees

Review of Quantitative Finance and Accounting, 2019
Anand Jha, Manoj Kulchania
exaly  

Accounting for intangible assets: a systematic review

International Journal of Learning and Intellectual Capital
Egi Arvian Firmansyah, Habibu Umar, Sulaiman Musa   +2 more
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Estimation of intangible assets for accounting purposes

2016
Розглянуто підходи до оцінки нематеріальних активів згідно вітчизняного та міжнародного законодавства. Визначено особливості оцінки нематеріальних активів в залежності від шляхів їх надходження на підприємства.
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