Methodological aspects of network assets accounting
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 37, Issue 2
Abstract
The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets) are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.
Authors and Affiliations
I. A. Yuhimenko-Nazaruk
Keywords
Related Articles
- EP ID EP285785
- DOI -
- Views 102
- Downloads 0
Social responsible investment: satisfaction, risks and prospects of development
The research is devoted to the study of the features and trends of the development of socially responsible investment in Ukraine. The present study shows that under the current conditions of economic development and poli...
Formation of income amount of builder in share building under mixed agreement
The article examines the existent problems in the accounting of economical activities connected with builder’s acceptance of incomes and expenditures in a share building. On the base of analysis of economical essence of...
Properties of financial potential as economic analysis object
The article substantiates the importance of financial potential because it is also considered one of the factors that determines the success of an enterprise. The article considers the properties of financial potential f...
Classification of incomes of secondary schools: a critical review
The article examines the classification of the income of secondary schools and the necessity to consider it in the context of the revenue of budget (state) institutions. The regulatory framework and economic literature a...
Formation of the system of strategic control as a direction of ensuring the financial security of the enterprise
The article is devoted to the formation of elements of the system of strategic control as a direction of ensuring an adequate level of financial security of the enterprise. It is noted that the efficiency of business ent...