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Social intangible assets measurement as an influencing factor of social capital formation
Економіка, управління та адміністрування, 2020 The growing role of intangible assets in the conditions of economic transformation is substantiated. The problems of accounting for intangible assets that need to be addressed are highlighted. The value of a company is determined by both its tangible and
D.M. Zakharov
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Investments in Technological and Business Digitalization: Development of Accounting as a Factor of Economic Security for Business Entities in the Context of New Industrialization [PDF]
SHS Web of Conferences, 2021 The article is devoted to the issues of reforming the investment costs accounting for the technological and managerial processes digitalization in the course of new industrialization.
Popov Alexey
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Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
, 2008 Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant ...
Dischinger, Matthias, Riedel, Nadine
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Статистика України, 2018 The article defines the basic accounting items that determine the impact on the complex of methodological principles of accounting and reporting generalization of information about intangible assets.
I. M. Dmitrenko +2 more
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Assessment of the Recognition for Research and Development Costs as Intangible Assets
Taikomieji Moksliniai Tyrimai, 2022 The paper studies the accounting of recognition of research and development costs as intangible assets of Lithuanian companies. This study aims to reveal the possibilities of recognizing research and development costs as intangible assets in accounting ...
Rita Bužinskienė
doaj
CECCAR Business Review, 2021 The aim of this article is to present the main similarities and differences between the method of accounting for an LLC and the double-entry accounting method used for NGOs in the case of intangible and tangible assets.
Elena STĂNCIULESCU
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Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]
, 2008 This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N, Tollington, T
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THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 Valuation of intangible assets represents one of the most delicate problems of assessing a company. Usually, valuation of intangible assets is in the process of evaluating enterprise as a whole.
HOLT GHEORGHE
doaj
Binus Business Review, 2013 This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and
Heny Kurniawati
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Accounting for Intangible Assets: Suggested Solutions [PDF]
SSRN Electronic Journal, 2020 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.
Richard Barker +2 more
openaire +1 more source