Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2018, Vol 22, Issue 2
Abstract
The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.<br/><br/>
Authors and Affiliations
Marzena Strojek-Filus, Viktoriia Dremliuha
Keywords
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- EP ID EP376366
- DOI 10.5604/01.3001.0012.4275
- Views 82
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