INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
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 class...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-10-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1721 |
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| _version_ | 1832541809233887232 |
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| author | D. V. Voyko A. V. Voyko |
| author_facet | D. V. Voyko A. V. Voyko |
| author_sort | D. V. Voyko |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-209f74c209984dbbb53a65a35153d792 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-10-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-209f74c209984dbbb53a65a35153d7922025-02-04T08:28:01ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-10-010911211710.26425/1816-4277-2019-9-112-1171492INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMYD. V. Voyko0A. V. Voyko1State University of ManagementState University of ManagementThe 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.https://vestnik.guu.ru/jour/article/view/1721intangible assetsmanagementdigitalizationcostvaluation |
| spellingShingle | D. V. Voyko A. V. Voyko INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY Вестник университета intangible assets management digitalization cost valuation |
| title | INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY |
| title_full | INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY |
| title_fullStr | INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY |
| title_full_unstemmed | INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY |
| title_short | INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY |
| title_sort | intangible assets issues of accounting and management in the context of digitalization of the economy |
| topic | intangible assets management digitalization cost valuation |
| url | https://vestnik.guu.ru/jour/article/view/1721 |
| work_keys_str_mv | AT dvvoyko intangibleassetsissuesofaccountingandmanagementinthecontextofdigitalizationoftheeconomy AT avvoyko intangibleassetsissuesofaccountingandmanagementinthecontextofdigitalizationoftheeconomy |