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Criteria for accounting identification of intangible assets

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  • Vyacheslav Dyba

    (Vadym Hetman Kyiv National Economic University)

Abstract

The criteria for accounting identification of intangible assets have been substantiated in the article. The cconomic essence of intangible assets as the special resource of enterprise and main principles of identification of intangible assets have been studied and clarified. The criteria for accounting identification of intangible assets have been estimated as the part of capital of entrepreneur and depending on the stages turnover of the capital according to principles of ongoing activity.

Suggested Citation

  • Vyacheslav Dyba, 2016. "Criteria for accounting identification of intangible assets," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 7, pages 12-15, July.
    • Handle: RePEc:uje:journl:y:2016:i:7:p:12-15
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