Complementary assets of innovative activities: theoretical principles of accounting
The need to expand the current method of accounting for innovative activity of the enterprise, based on the use of modern economic concepts, has been highlighted. The expediency of introducing the concept of complementary assets into the accounting system has been grounded. The historical aspects of...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
Zhytomyr Polytechnic State University
2023-12-01
|
Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
Subjects: | |
Online Access: | http://pbo.ztu.edu.ua/article/view/296867 |