Open AccessIntangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions
Author(s) -
Marzena Strojek-Filus,
Viktoriia Dremliuha
Publication year - 2018
Publication title -
zeszyty naukowe/scientific journal/zeszyty naukowe wyższej szkoły finansów i prawa w bielsku-białej
Language(s) - English
Resource type - Journals
eISSN - 2543-411X
pISSN - 2084-1809
DOI - 10.5604/01.3001.0012.4275
Subject(s) - ukrainian , valuation (finance) , accounting , unification , business , presentation (obstetrics) , national accounts , medicine , philosophy , linguistics , computer science , radiology , programming language
The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.