Home  Journals  International Accounting  16(166) - 2011 April

Organizational and methodical aspects of intangible assets during the reorganization organization

Available online: 19 April 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification: 

One of the most important and unsolved until now at the legislative level tasks in restructuring the organization is the problem of identifying and reflection in the accounting and reporting successors not recorded on the balance of restructured organizations intangible assets. In this paper we propose additional conditions for the recognition of assets as an intangible asset objects, methods of determining their value, and options for their statement on the account. This will improve the reliability and financial statements of the reorganized companies.

Keywords: reorganization, accounting, intangible assets, valuation of assets

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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