A Conceptual Model for the Intellectual Property Accounting
The author puts forward a hypothesis that information value boundaries of the modern concept of intellectual property accounting can be extended by developing the accounting methodology which would take into account the diversity and multiplicity of financial reporting users’ interests and the fact...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/158 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The author puts forward a hypothesis that information value boundaries of the modern concept of intellectual property accounting can be extended by developing the accounting methodology which would take into account the diversity and multiplicity of financial reporting users’ interests and the fact that in accounting economic life facts may be interpreted differently depending on the theoretical concepts used. The article provides the reasoning for the verification of the above hypothesis using the conceptual model of intellectual property accounting. The author defines and justifies the notion of conceptual model, its kinds and stages of construction; analyzes its basic components and relation between them, researches and describes the conceptual model functions both from theoretical and practical viewpoints |
|---|---|
| ISSN: | 2408-9303 2619-130X |