IDEAS home Printed from https://ideas.repec.org/a/idp/bizinf/y2012i12p259_261.html
   My bibliography  Save this article

Current Issues of Accounting and Evaluation of Intangible Assets

Author

Listed:
  • Matyushchenko Sergey S.

    (Kharkiv National University of Economics)

  • Tsybulko Dmitriy I.

    (Kharkiv National University of Economics)

Abstract

The paper considers some problems of the assess and correctness of accounting intangible assets, as well as arising from this negative phenomenon. It is concluded that the domestic of intangible assets requires improvement based on international experience. Also it should be improved the method of the independent evaluation of intangible assets and development of the primary documentation for the accounting of the asset.

Suggested Citation

  • Matyushchenko Sergey S. & Tsybulko Dmitriy I., 2012. "Current Issues of Accounting and Evaluation of Intangible Assets," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 12, pages 259-261.
  • Handle: RePEc:idp:bizinf:y:2012:i:12:p:259_261
    as

    Download full text from publisher

    File URL: https://www.business-inform.net/pdf/2012/12_0/259_261.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2012:i:12:p:259_261. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khaustova Viktoriia (email available below). General contact details of provider: https://www.business-inform.net .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.