INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING
In this article the problematic aspects of the reference reflection innovative assets. Special attention is paid to issues of intellectual property, which is the basis of capitalization and competitive advantages of the business. The role of professional judgment in assessing accounting and registra...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-05-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/1969 |
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| _version_ | 1850047783427375104 |
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| author | Galina Vasil’evna Mihaylova Alexander Stepanovich Pavlov |
| author_facet | Galina Vasil’evna Mihaylova Alexander Stepanovich Pavlov |
| author_sort | Galina Vasil’evna Mihaylova |
| collection | DOAJ |
| description | In this article the problematic aspects of the reference reflection innovative assets. Special attention is paid to issues of intellectual property, which is the basis of capitalization and competitive advantages of the business. The role of professional judgment in assessing accounting and registration of innovations. |
| format | Article |
| id | doaj-art-567da600f4e44a898e9d98cf265e1c74 |
| institution | DOAJ |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-05-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-567da600f4e44a898e9d98cf265e1c742025-08-20T02:54:07ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-05-01032612641967INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTINGGalina Vasil’evna Mihaylova0Alexander Stepanovich Pavlov1NCFUNCFUIn this article the problematic aspects of the reference reflection innovative assets. Special attention is paid to issues of intellectual property, which is the basis of capitalization and competitive advantages of the business. The role of professional judgment in assessing accounting and registration of innovations.https://vestnikskfu.elpub.ru/jour/article/view/1969инновациинематериальные активыпрофессиональное суждениеучетное отражениенациональное счетоводствоinnovationintangible assetsjudgmentaccount reflectionnational accounts |
| spellingShingle | Galina Vasil’evna Mihaylova Alexander Stepanovich Pavlov INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING Вестник Северо-Кавказского федерального университета инновации нематериальные активы профессиональное суждение учетное отражение национальное счетоводство innovation intangible assets judgment account reflection national accounts |
| title | INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING |
| title_full | INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING |
| title_fullStr | INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING |
| title_full_unstemmed | INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING |
| title_short | INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING |
| title_sort | innovative assets in the accounting and national accounting |
| topic | инновации нематериальные активы профессиональное суждение учетное отражение национальное счетоводство innovation intangible assets judgment account reflection national accounts |
| url | https://vestnikskfu.elpub.ru/jour/article/view/1969 |
| work_keys_str_mv | AT galinavasilevnamihaylova innovativeassetsintheaccountingandnationalaccounting AT alexanderstepanovichpavlov innovativeassetsintheaccountingandnationalaccounting |