Accounting, analysis and valuation of intangible assets in the innovation economy
Автор: Kazakova N.A., Romanova N.V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Оценка всех видов собственности
Статья в выпуске: 8 (155), 2014 года.
Бесплатный доступ
The article deals with current issues of management of intangible assets in the context of implementing a business practice of international financial reporting standards. The authors present an algorithm accounting major business transactions with the intangible assets, analyzed existing accounting practice, identified common errors. The method for evaluation of the results of the organization’s own intellectual and putting them on record as intangible assets.
Management of intangible assets, intangible assets, results of intellectual activity, assessment of the commercial importance of results of intellectual activity, the useful life of intangible assets
Короткий адрес: https://sciup.org/170172102
IDR: 170172102