Approaches to Accounting Policy when Displaying Information on Intangible Assets
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 3
Abstract
The purpose of this work is a critical evaluation and systematization of information on intangible assets when they are displayed on the dictate of accounting policies in accordance with the laws of Ukraine, with a view to their more rational organization that would create accurate and truthful information about such assets in the enterprise. This paper analyzes alternatives for displaying information on intangible assets on the dictate on accounting policies, which are regulated at the legislative level. Additional elements for the dictate of accounting policies when displaying information about intangible assets were suggested.
Authors and Affiliations
Elena Biryuk
Keywords
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