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International Accounting
 

Improvement of technique of an assessment of intangible assets in accounting

Vol. 15, Iss. 16, APRIL 2012

Available online: 24 April 2012

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Druzhilovskaya E.S. Lecturer of department “Accounting, Economic Analysis and Audit”, Nizhny Novgorod State University named afterN.I. Lobachevsky
druzhilovskaya@yandex.ru

This article analyzes the current problems of intangible assets accounting. On the basis of the carried-out research by the author offers on improvement of a technique of an assessment of these assets are given

Keywords: method of intangible assets, fair value, the Russian and the International Financial Reporting Standards

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

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