Current Issues of Accounting and Evaluation of Intangible Assets

The paper considers some problems of the assess and correctness of accounting intangible assets, as well as arising from this negative phenomenon. It is concluded that the domestic of intangible assets requires improvement based on international experience. Also it should be improved the method of the independent evaluation of intangible assets and development of the primary documentation for the accounting of the asset.

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Year of publication:	2012
Authors:	Matyushchenko Sergey S. ; Tsybulko Dmitriy I.
Published in:	Business Inform. - ISSN 2222-4459. - 2012, 12, p. 259-261
Subject:	intangible assets \| independent valuation \| accounting \| primary documents \| useful life

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010671846