Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions
The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with resp...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2016-02-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://asej.eu/index.php/asej/article/view/277 |
| _version_ | 1797200527492120576 |
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| author | Marzena Strojek-Filus Viktoriia Dremliuha |
| author_facet | Marzena Strojek-Filus Viktoriia Dremliuha |
| author_sort | Marzena Strojek-Filus |
| collection | DOAJ |
| description | The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries. |
| first_indexed | 2024-03-08T00:04:09Z |
| format | Article |
| id | doaj.art-72041986803f45b2b5858901828b1446 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T07:33:04Z |
| publishDate | 2016-02-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-72041986803f45b2b5858901828b14462024-04-20T12:19:33ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-02-01222Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian SolutionsMarzena Strojek-FilusViktoriia DremliuhaThe paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries. https://asej.eu/index.php/asej/article/view/277intangible assetsPolish accounting lawUkrainian accounting lawthe principle of comparison in accountingfinancial statement |
| spellingShingle | Marzena Strojek-Filus Viktoriia Dremliuha Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej intangible assets Polish accounting law Ukrainian accounting law the principle of comparison in accounting financial statement |
| title | Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions |
| title_full | Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions |
| title_fullStr | Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions |
| title_full_unstemmed | Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions |
| title_short | Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions |
| title_sort | intangible assets in the accounting law comparison of polish and ukrainian solutions |
| topic | intangible assets Polish accounting law Ukrainian accounting law the principle of comparison in accounting financial statement |
| url | https://asej.eu/index.php/asej/article/view/277 |
| work_keys_str_mv | AT marzenastrojekfilus intangibleassetsintheaccountinglawcomparisonofpolishandukrainiansolutions AT viktoriiadremliuha intangibleassetsintheaccountinglawcomparisonofpolishandukrainiansolutions |