PL EN


2012 | 12 | 25 - 36
Article title

Intangible assets in industrial enterprises of Ukraine: The problem of recognition in financial reporting

Authors
Title variants
Languages of publication
EN
Abstracts
EN
The article examines the essence and types of intangible assets, conditions of recognition by national and international accounting standards, a list of objects of intangible assets, which are currently not recognized by Ukrainian enterprises. In the research conditions of intangible assets were also examined; recording on the balance sheet, in particular a possibility of their identifi cation, potential future economic benefi ts and restricting access of counterparties to these benefits, and reliable estimation of the object.
Contributors
  • Ivan Franko National University of L’viv
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-2c65f275-fc7b-4e24-a89c-90452f247957
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