THE PROBLEMS OF ACCOUNTING FOR INTANGIBLE ASSETS IN UKRAINE
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
The main issues of accounting for intangible assets in Ukraine are highlighted. The theoretical substantiation of problems is provided on the basis of both existing national and international normative regulation, taking into account important practical aspects. The problems of accounting for intangible assets in the light of the current state of development are highlighted. The necessary theoretical characteristics and practical features are substantiated. Recommendations are given on creating con-ditions for rational and effective accounting of intangible assets at domestic enter-prises. In particular, the possibilities of classification, identification of IA, expansion of the approach to understanding IA are considered.
Authors and Affiliations
V. D. Maliarchyna, L. B. Prokopovich
Keywords
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