Open AccessThe problem of recognition the intangible assets
Author(s) -
O. V Rozhnova,
T. V. Girka
Publication year - 2013
Publication title -
izvestiâ mgtu "mami"
Language(s) - English
Resource type - Journals
eISSN - 2949-1428
pISSN - 2074-0530
DOI - 10.17816/2074-0530-67791
Subject(s) - business , book value , fixed asset , finance , actuarial science , accounting , economics , production (economics) , microeconomics , earnings
The article discusses topical issues of recognition the intangible assets, criticizes some rules of their recognition, which are set in international financial reporting standards. There are made proposals to improve the procedure of recognition the intangible assets according to the first decade of XXI century economic situation.