Please use this identifier to cite or link to this item:
http://188.190.33.55:7980/jspui/handle/123456789/1710| Title: | CHALLENGES FOR THE ACCOUNTING THEORY IN VIEW OF THE RECOGNITION OF NEW INTELLECTUAL PROPERTY ITEMS |
| Authors: | Pozharevska, Rumiana |
| Issue Date: | 2014 |
| Journal Title: | Інститут бухгалтерського обліку, контроль і аналіз в умовах глобалізації |
| Journal Issue: | 3 (2014) |
| Keywords: | intangible assets;new intellectual property items;accounting |
| Abstract: | The issue under consideration in this article is“the new intellectual property items” within the context of their recognition as intangible assets. The author tries to present a conceptual framework for their classification and recognition as accounting items, as well as to define some scientific application problems on this topic. |
| URI: | http://188.190.33.56:7980/jspui/handle/123456789/1710 |
| Type: | Стаття |
| Appears in Collections: | ІНСТИТУТ БУХГАЛТЕРСЬКОГО ОБЛІКУ, КОНТРОЛЬ ТА АНАЛІЗ В УМОВАХ ГЛОБАЛІЗАЦІЇ - Випуск 3 (2014) |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| IACA-14-3-103-106.pdf | 192,75 kB | Adobe PDF | View/Open |
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