?? ??????? ?????? ?? ?????? ?????????????? ??????? ? ???????? ??????
Електронний архів Житомирського державного технологічного університету
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| Title |
?? ??????? ?????? ?? ?????? ?????????????? ??????? ? ???????? ??????
Concerning assessment and accounting of intangible assets under modern conditions |
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| Creator |
??????, ?.?.
Shevchuk, ?.?. |
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| Subject |
????????????? ??????
??????? ?????? ????????????? ????????????; ?????? intangible assets approaches assessment identification classification characteristics |
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| Description |
???????????? ???????????? ??????? ?????? ?? ?????? ?????????????? ??????? ? ?????? ?????????? ?? ?? ????? ?? ?????????? ???????? ??????????????. ????? ?????? ? ??????????? ???????? ?????????????? ???????, ?? ???? ??? ???????????, ????????? ???????, ?????????? ? ?? ???????, ? ????? ????? ?????? ?? ?????????. ?????? ??????? ? ??????? ??????????? ??? ?????????????? ?????????? ??????? ??????????? ?? ?????? ????????????? ?????????????? ??????? ? ????????? ??????. ? ?????????? ??????????? ??????????? ?????? ????????i? ???? ????????????? ???????? ??????????????? ??????, ???????? ?? ?????? ?????????????? ???????. ??????????? ???????? ????????? ????????? ??, ?? ???????? ???????? ??????????? ????? ??????????, ???, ?????, ?? ???? ???? ?????????? ? ???? ??? ?? ?????? ? ????????? ? ?????????????? ????????? ???????????????? ?? ?????????????? ????. ?????????? ?? ???? ???? ??????????? ? ??????????? ? ????? ????????? ?????, ???? ? ??????? ??????????? ???? ??????? ???????????? ?????, ?????????????? ?? ??????. ????? ????? ?????? ???????? ?????????? ?????? ? ?????????????????? ?????????. ???????????? ??????????? ??????????? ????????? ????? ????????? ?????????, ????????????? ???????????? ?? ?????? ?????????????? ??????? ?? ???????? ? ??????????? ?????????????. The article substantiates the necessity for qualitative assessment and accounting of intangible assets during modern time and their impact on an entity. The article investigates the nature of intangible assets, their roles for enterprises, the problems associated with their account and search for solutions. The methods of analysis and synthesis are used to structure the substantive research-based identification of intangible assets in the context of accounting. The results of the investigation supply with the proposals of improving the methods of accounting recognition and measurement of intangible assets. The feature of the modern economy defines that the main factor of production is the information which, however, cannot be put in the same row with land and capital that are the most important factors in preindustrial and industrial eras. The information may not be used in production in its original form, because in the process of production it acquires a subjective form, turning into knowledge. The carriers of knowledge become the main production class in the post-industrial economy.The implementation of the research results will contribute to more active involvement, efficient use of intangible assets and accounting practice in domestic enterprises. |
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| Date |
2016-04-06T12:10:38Z
2016-04-06T12:10:38Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2601
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
????
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