ACTUAL PROBLEMS OF AUDIT OF INTANGIBLE ASSETS AND AREAS OF THEIR SOLUTION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 10
Abstract
The article analyzes the essence of intangible assetswhich is used in practical activity of business. One carry out a critical assessment of laws and regulations governing the accounting of intangible assets. It analyzed the place and importance of internal audit in activities of business entities. It studied topical questions for the organization and methods of the internal audit of intangible assets in the industry. One proposed a sequence of carrying out the process of internal audit operations revenue, movement and elimination of intangible assets in enterprises.
Authors and Affiliations
М. T. Shendryhorenko
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