Approaches to Accounting Policy when Displaying Information on Intangible Assets
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 3
Abstract
The purpose of this work is a critical evaluation and systematization of information on intangible assets when they are displayed on the dictate of accounting policies in accordance with the laws of Ukraine, with a view to their more rational organization that would create accurate and truthful information about such assets in the enterprise. This paper analyzes alternatives for displaying information on intangible assets on the dictate on accounting policies, which are regulated at the legislative level. Additional elements for the dictate of accounting policies when displaying information about intangible assets were suggested.
Authors and Affiliations
Elena Biryuk
Keywords
Related Articles
- EP ID EP105471
- DOI -
- Views 130
- Downloads 0
Analysis of results of the use of intellectual potential of engineering enterprises
Results of assessment of the level of use of intellectual potential of enterprises, human, structural and consumer capitals as components of assessment for a specific engineering enterprise, a group of enterprises have b...
Simulating the Logistics Processes of Returning Goods in the Field of E-Commerce
The article describes the main aspects of returning goods to the Internet shop. A brief review of reasons and possible mechanisms of returning goods has been presented. A detailed analysis of logistics processes of retur...
Prospects for the Development of the Fusion Energy Industry in the Developed Countries of the World and in Ukraine
The article discusses the primary directions and issues in the development of the fusion energy industry in the world and in Ukraine. Nuclear power-engineering based on uranium and plutonium fission was established to be...
Diagnostics of the Enterprise Economic Security and the Role of Information and Communication in the Context of Sustainability of Dynamical Equilibrium, Operation and Development
In the scientific article a system for diagnostics of the enterprise economic security is developed. It has been determined that the main business indicators for diagnostics of the enterprise economic security are: the l...
The Analysis of Features of the Largest Cross-border transactions of Merges and Acquisition
In article features of the greatest in the world of cross-border transactions of merges and acquisition are investigated. Their dynamics in quantitative and cost expression, dynamics of the average price of transactions...