INTANGIBLE ASSETS AS AN INNOVATION INDICATOR: EVALUATION OF IA SPECIFICS IN A RUSSIAN COMPANY AS AN EXAMPLE

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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Bibliographic Details
Main Authors: Natalia Borisovna Polygalina, Valery Vladimirovich Polygalin, Anna Valerevna Маrinina
Format: Article
Language:English
Published: Science and Innovation Center Publishing House 2014-09-01
Series:Sovremennye Issledovaniâ Socialʹnyh Problem
Subjects:
intangible assets structure, Russian standards of bookkeeping, international accounting standards, major differences in control estimation
Online Access:http://journal-s.org/index.php/sisp/article/view/2179

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