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 109
- Downloads 0
Franchising of Educational Services in the Course of Internationalization of Educational Process: Problems and Perspectives
Internationalization of higher education is the important factor of upgrading preparation of specialists in area of management a modern economy. Franchising in education is joint activity of educational establishments on...
The Direction of Innovation Development of the Recreation System in the Crimean Region
The problems of recreational system Crimea and the direction of its innovative development are discussed. Current status of the recreational complex is not stable - the material and technical base of recreational enterpr...
Formation and Use of Staff Potential of National Economy
The article presents the author's version of a definition of the essence of the "staff potential of national economy" notion and improved structural and logical model of formation and use of staff potential of a macro le...
Competition: Some Aspects of Theory and Practice
Based on the retrospective analysis, the category of "competition" has been presented as a dialectical unity of the opposites "fight-cooperation". The forms of its manifestation at different stages of development of soci...
Financial influence factors on innovative activity
In the article the financial factors affecting innovation, and examined the structure of industries industrial complex of Ukraine on technological structure of production.