Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
Economics and accounting intangible assets
View through CrossRef
This article will outline the essence of intangible assets owned by economic agents in economic and accounting aspects. The concept and classification of intangible assets are presented. The main accounts that represent these assets in accounting are presented. The indicators used to evaluate and account for intangible assets are also disclosed, and a methodology for their calculation and accounting is provided. And accordingly, a theory is given for recording business transactions related directly to intangible assets.
Title: Economics and accounting intangible assets
Description:
This article will outline the essence of intangible assets owned by economic agents in economic and accounting aspects.
The concept and classification of intangible assets are presented.
The main accounts that represent these assets in accounting are presented.
The indicators used to evaluate and account for intangible assets are also disclosed, and a methodology for their calculation and accounting is provided.
And accordingly, a theory is given for recording business transactions related directly to intangible assets.
Related Results
Accounting policy of economic entities in the conditions of application of Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets
Accounting policy of economic entities in the conditions of application of Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets
Subject. This article discusses the development of the accounting policy provisions in accordance with the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Ass...
INTANGIBLE ASSETS EVALUATION : SYSTEMATIC AND SCIENTIFIC VALIDATION AT ITAIPU TECHNOLOGICAL PARK – PTI BRAZIL
INTANGIBLE ASSETS EVALUATION : SYSTEMATIC AND SCIENTIFIC VALIDATION AT ITAIPU TECHNOLOGICAL PARK – PTI BRAZIL
Objective: This research aims to systematize the evaluation of intangible assets, which serve as a subsidy in the decision-making process in the value management of companies, whil...
Organization of equity accounting process technology
Organization of equity accounting process technology
Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for...
PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN
PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN
This study examines the role of corporate governance in moderating the influence of green accounting disclosure, corporate social responsibility (CSR), and firm size on the financi...
ACCOUNTІNG POLІCY AND ORGANІZATІON: ELEMENTS AND OBJECTS
ACCOUNTІNG POLІCY AND ORGANІZATІON: ELEMENTS AND OBJECTS
In the article is considered the problem of accounting policy of the enterprise, the organization of accounting, and the peculiarities of the impact on them of their objects and el...
ACCOUNTING ESTIMATION OF NON-CURRENT ASSETS IN THE ENTERPRISE MANAGEMENT SYSTEM
ACCOUNTING ESTIMATION OF NON-CURRENT ASSETS IN THE ENTERPRISE MANAGEMENT SYSTEM
The article considers the place, role and importance of accounting valuation of non-current assets in the enterprise management system. The existing approaches to the valuation of ...
Intangible assets
Intangible assets
This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance o...
Does intangible assets affect the financial performance and policy of commercial banks’ in the emerging market?
Does intangible assets affect the financial performance and policy of commercial banks’ in the emerging market?
In a digital and knowledge based economy, intangible assets are predominant and their role along with age and knowledge has become key success factors for firms. However, a very li...