Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Valuation of intangible assets in accounting
Available online: 7 February 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
In the article the analysis of possibility of application of comparative (market), expensive and profitable approaches to an assessment of intangible assets in accounting and the reporting is carried out. Forms of primary documents for registration of depreciation of intangible assets, change of terms of their useful use and the ways of charge of depreciation are offered. Keywords: intangible assets, intellectual property, fair value, amortization, revaluation |
ISSN 2311-9381 (Online)
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