Accounting providing of statistical analysis of intangible assets renewal under marketing strategy
The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual va...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2016-12-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/91612 |
| _version_ | 1818524370700599296 |
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| author | I.R. Polishchuk N.P. Opanasyuk |
| author_facet | I.R. Polishchuk N.P. Opanasyuk |
| author_sort | I.R. Polishchuk |
| collection | DOAJ |
| description | The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed.
The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed.
The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described. |
| first_indexed | 2024-12-11T05:56:09Z |
| format | Article |
| id | doaj.art-458381b464b740448c17a83e77e98f6e |
| institution | Directory Open Access Journal |
| issn | 1994-1749 1994-1749 |
| language | English |
| last_indexed | 2024-12-11T05:56:09Z |
| publishDate | 2016-12-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj.art-458381b464b740448c17a83e77e98f6e2022-12-22T01:18:40ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492016-12-012-335313324Accounting providing of statistical analysis of intangible assets renewal under marketing strategyI.R. PolishchukN.P. OpanasyukThe article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described.http://pbo.ztu.edu.ua/article/view/91612marketing strategyintangible assets amortizationaccounting policyamortization policystatistical analysis |
| spellingShingle | I.R. Polishchuk N.P. Opanasyuk Accounting providing of statistical analysis of intangible assets renewal under marketing strategy Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу marketing strategy intangible assets amortization accounting policy amortization policy statistical analysis |
| title | Accounting providing of statistical analysis of intangible assets renewal under marketing strategy |
| title_full | Accounting providing of statistical analysis of intangible assets renewal under marketing strategy |
| title_fullStr | Accounting providing of statistical analysis of intangible assets renewal under marketing strategy |
| title_full_unstemmed | Accounting providing of statistical analysis of intangible assets renewal under marketing strategy |
| title_short | Accounting providing of statistical analysis of intangible assets renewal under marketing strategy |
| title_sort | accounting providing of statistical analysis of intangible assets renewal under marketing strategy |
| topic | marketing strategy intangible assets amortization accounting policy amortization policy statistical analysis |
| url | http://pbo.ztu.edu.ua/article/view/91612 |
| work_keys_str_mv | AT irpolishchuk accountingprovidingofstatisticalanalysisofintangibleassetsrenewalundermarketingstrategy AT npopanasyuk accountingprovidingofstatisticalanalysisofintangibleassetsrenewalundermarketingstrategy |