??????? ???????? ?? ??????? ???????? ????????? ?????? ?????????????? ???????
Електронний архів Житомирського державного технологічного університету
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| Title |
??????? ???????? ?? ??????? ???????? ????????? ?????? ?????????????? ???????
Modern problems and ways of development of accounting estimation of intangibles assets |
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| Creator |
????????, ?.?.
Legenchuk, S.F. |
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| Subject |
???????? ??????
??????????? ???????? ????????????? ?????? ????????????????? ????????? accounting estimation fair value intangible assets postindustrial economic |
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| Description |
???????????? ???????????? ?????????? ???????? ?????????? ? ????? ????????? ?????? ?????????????? ???????. ?????????? ????????? ??????? ?????????? ???????????? ??????????? ?????? ?????????????? ??????? ? ???. ?????????????? ??????? ????? ????????? ??????????, ?? ????????????? ??????? ?????? ?????????????? ???????. ???????? ??????? ??????? ?????????????? ?????? ??????? ??????????????? ?????? ????? ??????????? ???????. ?????????? ??????????? ?????? ?????????????? ??????? ?? ???????????? ???????? ?????? ? ???? 13. ???????? ??????? ????????, ?? ????????????? ???????????? ?????? ?????????????? ???????, ?? ???????????? ???????? ?? ????????: ???????????? ?????????????? ???????; ?????????? ?????????? ??????????????? ????????? ??? ??? ?????? ?????????????? ???????; ?????????? ?????????? ????????? ???????? ?? ???????????? ????????. ???????????? ????? ??????? ????????? ?????? ? ????????? ?????? ?? ????????. ???????? ?? ???????????? ??????? ???????? ???????? ??????? ????????? ?????? ?????????????? ???????.
Actuality of research in the field of accounting valuation of intangible assets have been grounded. The historical aspects of the emergence of regulatory accounting for intangible assets in the United States have been considered. The existing standards of accounting regulation for intangible assets have been analyzed. The main reasons for the inadequacy of the existing accounting system to new economic realities have been evolved. The valuation features of intangible assets at fair value under IFRS 13 have been reviewed. The main obstacles that prevent the application of valuation of intangible assets at fair value in practice have been evolved: the uniqueness of intangible assets; the possibility of opportunistic behavior in the valuation of intangible assets; difficulty of implementing evaluation procedures at fair value. The place of the system of accounting estimates in the general model of its development has been grounded. Highlight and reasonable options for the development of accounting valuation of intangible assets have been evolved. |
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| Date |
2016-04-12T06:40:56Z
2016-04-12T06:40:56Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2729
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
????
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