Current Issues of Accounting and Evaluation of Intangible Assets

Matyushchenko Sergey S. and Tsybulko Dmitriy I. ()
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Matyushchenko Sergey S.: Kharkiv National University of Economics
Tsybulko Dmitriy I.: Kharkiv National University of Economics

Business Inform, 2012, issue 12, 259_261

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.

Keywords: intangible assets; independent valuation; accounting; primary documents; useful life (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2012:i:12:p:259_261

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