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Вестник Российского экономического университета имени Г. В. Плеханова, 2022 In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the
V. V. Manuylenko, M. V. Galasova
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Intangible Assets in Business Combinations [PDF]
Revista de Management Comparat International, 2015 In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset “goodwill`.
Violeta SACUI, Miclea Camelia SZATMARY
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ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did [PDF]
Journal of Business Finance and Accounting, 2021 Baruch Lev
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The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 This research investigates intangible assets' role in firm performance in the Tehran Stock Exchange's firm performance. Multiple Linear Regression is conducted to examine a large pool of data for 1350 company-year over ten years from 2008 to 2018.
Arash Arianpoor
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Intangible Assets and Their Impact on Economic Performance
Economic and Business Review, 2022 The paper introduces the topic of intangible assets. It describes the evolution of the concept of intangible assets and the role of these assets in today’s economy. The importance of intangible assets is highlighted through many quantitative estimates of
Mojca Bavdaž +3 more
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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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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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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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Analytical assessment of the customer capital of the world's leading companies
Економіка, управління та адміністрування, 2020 On the example of 100 U.S. stock market leaders’ reporting the issues of the availability and level of disclosure of information on intangible assets that characterize customer capital are investigated.
T.O. Zavalii
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INTANGIBLE ASSETS IN THE POSTINDUSTRIAL ECONOMY: MYTHS AND REALITY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The purpose of the article is to determine the role and the place of the intangible assets in the postindustrial economy. The points of view of different scientists about the formation and development of the postindustrial economy from the position of ...
R. Romaniv, S. Romaniv, М. Shesternyak
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