OBJECTS OF INNOVATION ACTIVITIES AS PART OF INTANGIBLE ASSETS: CRITERIA AND ORDER OF THEIR RECOGNITION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 9
Abstract
The article clarifies the essence of intangible assets in the interpretation of intellectual capital. The criteria of recognizing objects of innovation activities as part of intangible assets are explored according to both Ukrainian and international rules. For effective accounting purposes, the criteria of recognizing objects of innovation activities as part of intangible assets are complemented.
Authors and Affiliations
L. M. Bratchuk
Keywords
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- EP ID EP223196
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