RECOGNITION, EVALUATION AND CLASSIFICATION OF INTANGIBLE ASSETS

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RECOGNITION, EVALUATION AND CLASSIFICATION OF INTANGIBLE ASSETS

Journal Title: Причорноморські економічні студії - Year 2018, Vol 36, Issue 2

Abstract

The article describes the concept of intangible assets as an economic category and their accounting, disclosure of functions, valuation and recognition of intangible assets in the accounting system as a factor for increasing the profit of enterprises. A comparative analysis of the valuation of intangible assets based on different approaches was carried out. New approaches to the recognition of intangible assets and methodical recommendations concerning introduction of the methodology of their estimation to increase the efficiency of the enterprise activity are offered. Measures to determine the optimal level of intangible assets are outlined. Classification of intangible assets in accordance with the purposes of accounting and economic analysis is presented.

Authors and Affiliations

A. V. Shynkarenko

Keywords

company assets intangible assets estimation classification legislation accounting of intangible assets intellectual property non-monetary assets

КОМПЛЕКСНИЙ АНАЛІЗ НАЦІОНАЛЬНИХ МОДЕЛЕЙ ОРГАНІЗАЦІЇ СИСТЕМ МЕДИЧНИХ ПОСЛУГ

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EP ID EP659217
DOI -
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