Recognition of Intangible Assets according to the International and National Accounting Standards

Recognition of Intangible Assets according to the International and National Accounting Standards

Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets. Proper valuation and accounting of intangible assets are often problematic, due in large part to how intangible assets are handled. The difficulty assigning value stems from t...

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Bibliographic Details
Main Authors: Olena Vakulchyk, Valeriya Fesenko, Anastasiia Kaluhina
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2019-09-01
Series:Облік і фінанси
Subjects:
accounting for intangible assets
goodwill
recognition of intangible assets
hidden intangible assets
accounting standards
Online Access:http://www.afj.org.ua/pdf/673-viznannya-nematerialnih-aktiviv-pidpriemstva-vidpovidno-do-mizhnarodnih-ta-nacionalnih-standartiv-obliku.pdf

Internet

http://www.afj.org.ua/pdf/673-viznannya-nematerialnih-aktiviv-pidpriemstva-vidpovidno-do-mizhnarodnih-ta-nacionalnih-standartiv-obliku.pdf

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