
Internally generated intangible assets: features of recognition and directions for improving accounting
Author(s) -
Сергій Федорович Легенчук,
Вікторія Романівна Очередько
Publication year - 2020
Publication title -
problemi teorìï ta metodologìï buhgaltersʹkogo oblìku, kontrolû ì analìzu
Language(s) - English
Resource type - Journals
eISSN - 2708-4957
pISSN - 1994-1749
DOI - 10.26642/pbo-2020-2(46)-24-31
Subject(s) - intangible asset , accounting , business , book value , order (exchange) , fixed asset , accounting information system , process (computing) , cost accounting , amortization , asset (computer security) , ukrainian , knowledge management , finance , economics , computer science , production (economics) , microeconomics , linguistics , philosophy , computer security , earnings , loan , operating system