A Conceptual Model for the Intellectual Property Accounting
The author puts forward a hypothesis that information value boundaries of the modern concept of intellectual property accounting can be extended by developing the accounting methodology which would take into account the diversity and multiplicity of financial reporting users’ interests and the fact...
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Format: | Article |
Language: | Russian |
Published: |
Government of Russian Federation, Financial University
2019-01-01
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Series: | Учёт. Анализ. Аудит |
Subjects: | |
Online Access: | https://accounting.fa.ru/jour/article/view/158 |