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Електронний архів Житомирського державного технологічного університету

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Title ?? ??????? ?????? ?? ?????? ?????????????? ??????? ? ???????? ??????
Concerning assessment and accounting of intangible assets under modern conditions
 
Creator ??????, ?.?.
Shevchuk, ?.?.
 
Subject ????????????? ??????
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intangible assets
approaches
assessment
identification
classification
characteristics
 
Description ???????????? ???????????? ??????? ?????? ?? ?????? ?????????????? ??????? ? ?????? ?????????? ?? ?? ????? ?? ?????????? ???????? ??????????????. ????? ?????? ? ??????????? ???????? ?????????????? ???????, ?? ???? ??? ???????????, ????????? ???????, ?????????? ? ?? ???????, ? ????? ????? ?????? ?? ?????????. ?????? ??????? ? ??????? ??????????? ??? ?????????????? ?????????? ??????? ??????????? ?? ?????? ????????????? ?????????????? ??????? ? ????????? ??????. ? ?????????? ??????????? ??????????? ?????? ????????i? ???? ????????????? ???????? ??????????????? ??????, ???????? ?? ?????? ?????????????? ???????. ??????????? ???????? ????????? ????????? ??, ?? ???????? ???????? ??????????? ????? ??????????, ???, ?????, ?? ???? ???? ?????????? ? ???? ??? ?? ?????? ? ????????? ? ?????????????? ????????? ???????????????? ?? ?????????????? ????. ?????????? ?? ???? ???? ??????????? ? ??????????? ? ????? ????????? ?????, ???? ? ??????? ??????????? ???? ??????? ???????????? ?????, ?????????????? ?? ??????. ????? ????? ?????? ???????? ?????????? ?????? ? ?????????????????? ?????????.
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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.
 
Date 2016-04-06T12:10:38Z
2016-04-06T12:10:38Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2601
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????