WEB-SITE AS AN OBJECT OF ACCOUNTING AND TAXATION
Journal Title: Історичний архів. Наукові студії - Year 2017, Vol 0, Issue 19
Abstract
The purpose of the article is to substantiate the theoretical positions and develop practical recommendations for improving the accounting of the website as an intangible asset and the costs of its creation, promotion and maintenance. The article suggest recommendations on the recognition of the site of accounting object and reasonably that the proposed methodology for accounting for the process of creating a site should be improved, taking into ac-count the following factors: the method of creation, the stages of implementing this process, the identification of ac-counting procedures. The article shows theoretical and methodological principles displaying a website as an intangible asset and the costs of its creation and maintenance. The obtained research results can be used in the practi-cal activities of commercial enterprises. Taking into account the suggested recommendations will increase the effi-ciency of the website creation process.
Authors and Affiliations
V. V. Belikova
Keywords
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