Internally generated intangible assets: features of recognition and directions for improving accounting

The expediency of improving the current accounting methodology of internally generated intangible assets has been grounded. The criteria for the recognition of internally generated intangible assets in accordance with national and international accounting standards have been analyzed. The features o...

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Bibliographic Details
Main Authors: S.F. Lehenchuk, V.R. Ocheredko
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2020-08-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
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Online Access:http://pbo.ztu.edu.ua/article/view/210844/210888
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