Intellectual property: valuation and accounting
Автор: Kreshtopov A.D.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы - финансы, денежное обращение и кредит
Статья в выпуске: 5 (260), 2023 года.
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The author analyzes the economic categories that are approved by the regulatory documents in force in the areas of financial reporting and valuation activities. Identifies inconsistencies and inconsistencies in a number of terms and definitions proposed for use. Based on the study of the economic content of these categories, it offers correct approaches to the use of valuation terms in the preparation of reliable financial statements.
Assessment of intangible assets in accounting, revaluation of intangible assets at fair value, registered objects of intangible assets, checking for impairment of intangible assets
Короткий адрес: https://sciup.org/170200742
IDR: 170200742
