Please use this identifier to cite or link to this item: http://repository.hneu.edu.ua/handle/123456789/28100
Title: Improvement of intangible assets structure in the management accounting system of the enterprise
Authors: Sobakar M. V.
Keywords: identification
information and intellectual resources
intangible assets,
management accounting
structure
Issue Date: 2022
Citation: Sobakar M. V. Improvement of intangible assets structure in the management accounting system of the enterprise / M. V. Sobakar // Grundlagen der modernen wissenschaftlichen Forschung der Sammlung wissenschaftlicher Arbeiten «ΛΌГOΣ» zu den Materialien der II internationalen wissenschaftlich-praktischen Konferenz, Zürich, 12. August, 2022. – Zürich-Vinnytsia: BOLESWA Publishers & Europäische Wissenschaftsplattform, 2022. – S. 35-37.
Abstract: The work presents approaches to the structuring of intangible assets in accordance with regulatory documents and foreign practice. It is proposed to distinguish the elements of intangible assets in accordance to the connection with intellectual activity process. Due to the features of intangible assets, their structuring was considered in accordance with the possibility of identification in the management accounting system.
URI: http://repository.hneu.edu.ua/handle/123456789/28100
Appears in Collections:Статті (ОБК)

Files in This Item:
File Description SizeFormat 
7_Собакар М. тези.pdf1,71 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.