Aktywa własności intelektualnej – możliwość identyfikacji i pomiaru w rachunkowości

• Authors: Grażyna Michalczuk

Title variants

EN

INTELLECTUAL PROPERTY ASSETS - POSSIBILITY OF IDENTIFICATION AND MEASUREMENT IN ACCOUNTING

• Languages of publication: PL

Abstracts

EN

Intellectual property assets, which play more and more important role in creating value, represent one of more difficult issues in present accounting. That includes a possibility to categorize them as assets, and what is related measurement with accounting tools. As a consequence of the current regulations is a fact that only some of intangible assets are recognized. This situations requires conducting continuous research on improvements in practice of accounting, not only for unifying notions and the scope of intangibles comprised in the regulations, but also for broadening the range of the intangible assets which can be rated among assets.

Keywords

EN

ACCOUNTING; INTELLECTUAL PROPERTY ASSETS

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 325-334

Contributors

author

Grażyna Michalczuk

• Uniwersytet w Białymstoku, Wydział Ekonomii i Zarządzania, Katedra Finansów, Rachunkowości i Informatyki