Critical analysis of the current model of financial accounting of innovation capital and the ways of its development
The need to improve the current model of innovative capital accounting in the conditions of the formation of the knowledge economy has been grounded. The existing approaches to the recognition of internally created intangible assets in S(S)BO 8 «Intangible assets» and in IFRS 38 «Intangible assets»...
| Autor principal: | |
|---|---|
| Formato: | Artículo |
| Lenguaje: | English |
| Publicado: |
Zhytomyr Polytechnic State University
2024-04-01
|
| Colección: | Економіка, управління та адміністрування |
| Materias: | |
| Acceso en línea: | http://ema.ztu.edu.ua/article/view/300514 |