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

• Authors: Yaroslav Melekh
• 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.

Keywords

EN

accounting; property rights; intellectual property rights; intangible assets; government policy and regulation

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
• Year: 2012
• Issue: 12
• Pages: 25 - 36

Contributors

author

Yaroslav Melekh

• Ivan Franko National University of L’viv