Approaches to improving accounting for intangible assets to needs of value-based management
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2017, Vol 80, Issue 2
Abstract
The research examines the problem of discrepancy of the current enterprise’s accounting system to the needs of entities’ value-oriented management in terms of information about intangible assets. It was established that the level of quality of accounting information concerning intangible assets depends on the method of assessment, recording and reporting. The author proposes to solve the problem through the use of two conceptual approaches. The essence of the approach, which provides the adjustment in the accounting system of intangible assets at a particular enterprise by «correct» accounting and disclosure of additional reporting on the enterprise’s intangible assets.
Authors and Affiliations
Ju. А. Gorokhovets
Keywords
Related Articles
- EP ID EP273693
- DOI -
- Views 122
- Downloads 0
Refugee and asylum seeker policies: the experience of the EU Eastern Partnership countries
The aim of the article is to study the practice of regulation of migration and integration of refugees in the Eastern partnership countries of the EU to determine their positive experience and establish directions of its...
Customs policy of Ukraine in terms of development of relations with the European Union
The article reviews the retrospective, estimates the state of modern customs policy of Ukraine, and identifies the organizational and the economic mechanisms of using of customs tools to regulate foreign trade during the...
Factor Economic Analysis at Forestry Enterprises
The article studies the importance of economic analysis according to the results of research of scientific works of domestic and foreign scientists. The calculation of the influence of factors on the change in the cost o...
System approach to machine building enterprise innovative activity management
The company, which operates in a challenging competitive environment should focus on new products and provide innovative services that enhance their innovation to maintain the company’s market position. The article deals...
Demographic development of ukrainian rural area: lessons of history, modern socio-economic threats
The article is devoted to urgent problems of demographic development of rural areas, their impact on socio-economic processes at all levels of the national economic system. The content of demographic and economic antonym...