Recognition of Intangible Assets according to the International and National Accounting Standards
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DOI: 10.33146/2307-9878-2019-3(85)-5-11
Abstract: Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets. Proper valuation and accounting of intangible assets are often problematic, due in large part to how intangible assets are… read more here.
Keywords: accounting intangible; recognition; national accounting; accounting standard ... See more keywords
Subject of Accounting: Unfinished Discussion
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DOI: 10.33146/2307-9878-2021-3(93)-11-18
Abstract: In modern conditions, to ensure the progressive development of accounting, it is necessary to improve its basic foundations, one of the elements of which is the concept of «subject of accounting». Taking into account the… read more here.
Keywords: subject accounting; accounting unfinished; accounting; national accounting ... See more keywords