Legal regulation of accounting for intangible assets of enterprises
The controversial issues that arise in connection with the transition of domestic enterprises to international standards are singled out, and analyzed. The comparison of the definition of « an intangible asset» (hereinafter IA) used in the legal documents during 25 years is conducted and the develop...
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| Format: | Article |
| Language: | English |
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Zhytomyr State Technological University
2018-12-01
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| Series: | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
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| Online Access: | http://ven.ztu.edu.ua/article/view/154006/153698 |