Internally generated intangible assets: features of recognition and directions for improving accounting
The expediency of improving the current accounting methodology of internally generated intangible assets has been grounded. The criteria for the recognition of internally generated intangible assets in accordance with national and international accounting standards have been analyzed. The features o...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2020-08-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/210844/210888 |