Features of Intangible Assets Inventory Technique and the Recognition of Its Results
Journal Title: Oblik i finansi - Year 2014, Vol 1, Issue 4
Abstract
Practical implementation of science-based inventory methodology promotes objective and reliable estimates of results for further interpretation in the accounting system, as well the decision-making on eliminated shortcomings and violations. The scope of the article is an analysis of the legal provisions of inventory of intangible assets and organizing the views of the individual authors to identify problem issues to be addressed in terms of specification of technique for intangible assets inventory. The study of the regulations of international and national standards for the recognition of intangible assets is being concluded. The features of intangible assets inventory technique are being specified, as well as the ways to detect inventory differences and procedural aspects of the inventory results recognition. The stages and compulsory procedures of intangible assets inventory technique are being specified. The options of results interpretation of the intangible assets inventory are being characterized, on the basis of which the deficiency or surplus is determined. The article justifies the necessity of calculating financial risks for companies that do not own the rights for intangible assets, but actually use them in their work.
Authors and Affiliations
Nataliya Kantsedal
Keywords
Related Articles
- EP ID EP111022
- DOI -
- Views 474
- Downloads 0
The Effect of Exchange Rates on Consumer Price Index
The consumer price index (CPI) is a crucial economic indicator of consumer price inflation, which has an attendance effect on the extent of savings and, hence, on investment capacity. The literature contains different op...
The Effect of Village Funds, Special Allocation Funds, Revenue Sharing Funds on Regional Inequality in the Regencies/Cities of South Sumatra Province
Regions' development is a high priority for Indonesia and is critical for food, equity, and economic growth. To address the problems of economic inequality between regions, the government has created several funds to bal...
Стан та напрями вдосконалення податкового адміністрування
Найголовнішим негативним чинником розвитку податкової системи в Україні було і залишається підпорядкування його інтересам нагальних потреб забезпечити ресурсами зростаючі видатки держави – без урахування вимог економічно...
Enterprise Data Security in the Cloud Environment: Threat Analysis
Wider use of cloud services leads to increased cyber attacks on data arrays in cloud storage. Ensuring privacy in the cloud comes at a cost, and businesses are willing to bear these costs for data security. However, ther...
Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions
Evaluation plays a vital role in the management of non-financial assets in public sector institutions, which explains the significant interest of researchers in finding ways to improve it, analyzing the advantages and di...