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
Related Articles
- EP ID EP223196
- DOI -
- Views 74
- Downloads 0
CATEGORICAL ANALYSIS OF FISCAL POLICY ESSENCE IN A MODERN FINANCIAL THEORY
The views of different scientists on the essence of fiscal policy were studied and analyzed in this article. Based on the analysis, the common and distinguishing features of studying the essence of fiscal policy were sin...
UKRAINIAN POTATO FARMING: MODERN CONDITION AND TOPICAL PROBLEMS
The article studies the current state of development of the potato industry in Ukraine and the world and also analyses the main production indicators. The main problems of the functioning of the potato market are identif...
UKRAINIAN BLACK SEA REGION: PROBLEMS, TRENDS AND PERSPECTIVES OF ECONOMIC DEVELOPMENT
The paper discusses the problems of the Black Sea Region of Ukraine under conditions of new geopolitical and economic architecture. We give a brief sectoral assessment of maritime economic complex development and its tra...
FEATURES OF SUSTAINABLE DEVELOPMENT AND ITS COMPONENTS IN AGRICULTURAL SECTOR OF NATIONAL ECONOMY
The article summarizes the theoretical approaches to the features of sustainable development in the agricultural sector of the national economy. We describe the basic relationship between the agricultural sector, society...
BUSINESS MODEL DEVELOPMENT OF THE COMMERCIAL SEA PORT
The business-model terminology was studied. The constructive definition of the business-model was presented. The following elements of the decomposition of business-model indicators were calculated on the example of the...