СРАВНЕНИЕ СТАНДАРТОВ УЧЕТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ В УКРАИНЕ И ЗАРУБЕЖНЫХ СТРАНАХ

Clicks: 283
ID: 198086
2014
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Abstract

В статье анализируются основные подходы, применяемые в зарубежной и отечественной практике для учета нематериальных активов. Среди них – принципы GAAP, стандарты IAS. Основные различия с украинскими стандартами заключаются в составе нематериальных активов, методах их амортизации и оценки их доходности.

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Reference Key
2014nauka Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;М. В. Волошин
Journal artforum international
Year 2014
DOI
10.12731/2070-7568-2013-5-39-56
URL
http://journal-s.org/index.php/nk/article/view/1358
Keywords
social policy computer publishing privatization social protection lower-income stratalawsocial sciences

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