Home  Journals  International Accounting  43(289) - 2013 November

Problem identification, assessment and recognition of intellectual property in the financial statements (end)

Available online: 30 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 influence 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 accounting (financial) reports are considered.

Keywords: intellectual property, intangible assets, recognition, initial assessment, reassessment, depreciation, amortization

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

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