INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE
As IAS (International Accounting Standards) were published and came into force in Russian Federation since January 2012.The critical differences between intangible assets control under Russian and international requirements have immediately been brought to light. The current article presents a study...
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| Format: | Article |
| Language: | English |
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Science and Innovation Center Publishing House
2014-09-01
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| Series: | Sovremennye Issledovaniâ Socialʹnyh Problem |
| Subjects: | |
| Online Access: | http://journal-s.org/index.php/sisp/article/view/2179 |
| _version_ | 1831790525696442368 |
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| author | Natalia Borisovna Polygalina Valery Vladimirovich Polygalin Anna Valerevna Маrinina |
| author_facet | Natalia Borisovna Polygalina Valery Vladimirovich Polygalin Anna Valerevna Маrinina |
| author_sort | Natalia Borisovna Polygalina |
| collection | DOAJ |
| description | As IAS (International Accounting Standards) were published and came into force in Russian Federation since January 2012.The critical differences between intangible assets control under Russian and international requirements have immediately been brought to light. The current article presents a study of intangible assets structural changes of a certain industrial company<em> </em>on a report day carried out under different control estimation. |
| first_indexed | 2024-12-22T14:33:57Z |
| format | Article |
| id | doaj.art-a25179c16bf649e0a74b9481a6aa656f |
| institution | Directory Open Access Journal |
| issn | 2218-7405 |
| language | English |
| last_indexed | 2024-12-22T14:33:57Z |
| publishDate | 2014-09-01 |
| publisher | Science and Innovation Center Publishing House |
| record_format | Article |
| series | Sovremennye Issledovaniâ Socialʹnyh Problem |
| spelling | doaj.art-a25179c16bf649e0a74b9481a6aa656f2022-12-21T18:22:41ZengScience and Innovation Center Publishing HouseSovremennye Issledovaniâ Socialʹnyh Problem2218-74052014-09-010810.12731/2218-7405-2013-8-68827INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLENatalia Borisovna PolygalinaValery Vladimirovich PolygalinAnna Valerevna МаrininaAs IAS (International Accounting Standards) were published and came into force in Russian Federation since January 2012.The critical differences between intangible assets control under Russian and international requirements have immediately been brought to light. The current article presents a study of intangible assets structural changes of a certain industrial company<em> </em>on a report day carried out under different control estimation.http://journal-s.org/index.php/sisp/article/view/2179intangible assets structure, Russian standards of bookkeeping, international accounting standards, major differences in control estimation |
| spellingShingle | Natalia Borisovna Polygalina Valery Vladimirovich Polygalin Anna Valerevna Маrinina INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE Sovremennye Issledovaniâ Socialʹnyh Problem intangible assets structure, Russian standards of bookkeeping, international accounting standards, major differences in control estimation |
| title | INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE |
| title_full | INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE |
| title_fullStr | INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE |
| title_full_unstemmed | INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE |
| title_short | INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE |
| title_sort | intangible assets as an innovation indicator evaluation of ia specifics in a russian company as an example |
| topic | intangible assets structure, Russian standards of bookkeeping, international accounting standards, major differences in control estimation |
| url | http://journal-s.org/index.php/sisp/article/view/2179 |
| work_keys_str_mv | AT nataliaborisovnapolygalina intangibleassetsasaninnovationindicatorevaluationofiaspecificsinarussiancompanyasanexample AT valeryvladimirovichpolygalin intangibleassetsasaninnovationindicatorevaluationofiaspecificsinarussiancompanyasanexample AT annavalerevnamarinina intangibleassetsasaninnovationindicatorevaluationofiaspecificsinarussiancompanyasanexample |