Open AccessINTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
Author(s) -
Д. В. Войко,
А. В. Войко
Publication year - 2019
Publication title -
vestnik universiteta
Language(s) - English
Resource type - Journals
eISSN - 2686-8415
pISSN - 1816-4277
DOI - 10.26425/1816-4277-2019-9-112-117
Subject(s) - valuation (finance) , book value , normative , business , intangible property , context (archaeology) , accounting , business operations , intangible asset , point (geometry) , assets under management , knowledge economy , fixed asset , economics , economy , marketing , production (economics) , microeconomics , property rights , earnings , paleontology , philosophy , geometry , mathematics , epistemology , biology
The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their classification and distribution to homogeneous groups, that allows us create and clarify intangibles’ management policy in terms of digitalization. In addition, the authors have paid attention in the article to the issues of intangible assets valuation. Basic stages of intangible`s assessment have been analyzed, as well as current problems of estimation of true value of intangible assets.