AMORTIZATION OF INTANGIBLE ASSETS IN THE CONTEXT OF ACCOUNTING POLICY: ACTUAL PROBLEMS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 20, Issue 3
Abstract
The work is devoted to the improvement of the methodology for determining the depreciation methods of intangible assets. The existing regulatory framework is analyzed and the results of the research of Ukrainian scientists on this issue are considered. The main factors determining the options for depreciation calculation for intangible assets are highlighted. The compliance of these methods with the separate classification groups of intangible assets is proposed.
Authors and Affiliations
I. V. Fedorova
Keywords
Related Articles
- EP ID EP672690
- DOI -
- Views 150
- Downloads 0
СТРАХОВИЙ РИНОК УКРАЇНИ В КОНТЕКСТІ ВПРОВАДЖЕННЯ ВИМОГ SOLVENCY II
У статті представлено систему платоспроможності страхових організацій, що діє в Європі. Розглянуто структуру нових вимог до оцінки платоспроможності європейських страховиків на підставі Директиви Solvency II. Виявлено ос...
PUBLIC MANAGEMENT OF LABOUR MIGRATION AND ITS IMPACT ON THE ECONOMIC SITUATION IN THE COUNTRY
Issues related to the development of migration policy are to be considered; this policy should be developed together with the strategy of socio-economic development of the country on the basis of a systematic and integra...
AREAS OF AGRARIAN STRUCTURAL POLICY IN THE CONTEXT OF TRANSFORMATIONS OF THE AGRARIAN SECTOR OF THE UKRAINIAN ECONOMY
The concept of “agrarian structural policy” is supplemented. The necessity of using a synergistic approach to the definition of trends in agrarian structural policy is outlined. The perspective of the export orientation...
MODERN APPROACHES TO THE DETERMINATION OF THE ESSENCE OF ECONOMIC SAFETY OF ENTERPRISES
In work the modern approaches to definition of essence of economic safety of the enterprise are considered. It is pointed out that there is no unified view among scientists both on its definition and on the approaches wi...
IMPROVING THE SYSTEM OF INNOVATIVE-INVESTMENT DEVELOPMENT OF INDUSTRIAL ENTERPRISES
In this paper, the economic activity of an industrial enterprise in all its forms is associated with numerous risks. The degree of influence of which on the results of this activity increases significantly with changes i...