Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problems of identification and recognition of objects of intellectual property in financial statements
Available online: 21 November 2013 Subject Heading: PROBLEMS. OPINIONS. DECISIONS JEL Classification:
Innovative products can have a form both material objects and non-material objects of intellectual property. Correct identification and assessment of objects of intellectual property influences representation of reliable information in financial statements of the companies. In the article the order of identification, an assessment and recognition of objects of intellectual property in financial reports are considered. Keywords: intellectual property, intangible assets, recognition, initial assessment, revaluation, depreciation, depreciation |
ISSN 2311-9381 (Online)
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