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Methodological Provisions for Analysis of Business Intangible Assets Use

Author

Listed:
  • Olesya Romanenko

    () (Kyiv National Economic University named after Vadym Hetman)

Abstract

The article determines the role of intangible assets in an enterprise development and their impact on the business efficiency. A comprehensive study of scientific literature on IA usage analysis has enabled the stages of these analysis and defined the content of the analytical work on each stage. The paper is largely focused on proving the necessity of carrying-out the goodwill analysis and determining the specifics of IA analysis for integrated enterprises. A significant stress is made on the need for regulation of IA evaluation and accounting procedures which would serve as the basis of the analysis

Suggested Citation

  • Olesya Romanenko, 2012. "Methodological Provisions for Analysis of Business Intangible Assets Use," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 21-24, December.
  • Handle: RePEc:iaf:journl:y:2012:i:4:p:21-24
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    File URL: http://www.afj.org.ua/pdf/24-metodichne-zabezpechennya-analizu-vikoristannya-nematerialnih-aktiviv-pidpriemstva.pdf
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    File URL: http://www.afj.org.ua/en/article/24/
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    More about this item

    Keywords

    Intangible assets; methods; strategic analysis;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D00 - Microeconomics - - General - - - General

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