INTELLECTUAL CAPITAL AND INTANGIBLE ASSETS: INTERCONNECTION OF ECONOMIC CATEGORIES
Journal Title: Причорноморські економічні студії - Year 2018, Vol 27, Issue 2
Abstract
The article deals with the critical analysis of the essence and structure of the accounting categories "intangible assets" and "intellectual capital". The relationship between intellectual capital and intangible assets in accounting is established. The problems of accounting and methodical tools for the reflection of intellectual capital and intangible assets are investigated.
Authors and Affiliations
H. A. Chugrii, N. A. Chugrii
Keywords
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- EP ID EP591383
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