depends on the proper organization of IA accounting that provides the company management with substantiated and reliable …, acknowledgement, assessment and accounting the intangible assets. Purpose of the article is to identify and substantiate the … specific features of operational conditions of Ukrainian enterprises.The article analyzes the peculiarities of accounting of …

“fair value accounting,” particularly in respect of the treatment of acquired “goodwill” shown on consolidated balance … intentions of accounting policy makers in relation to fair value acquisition accounting and evaluates the empirical evidence … relating to corporate behavior in this area. Findings – Despite the presumed benefits associated with fair value accounting, it …

initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector … national accounting framework that fully incorporates the impact of intangible asset investments upon national growth and …

The paper considers some problems of the assess and correctness of accounting intangible assets, as well as arising … of the primary documentation for the accounting of the asset. …

relativity and inconsistence of the current accounting systems and does not claim to suggest an alternative. Conclusions … – Intangible assets are the most important resource that companies have in the process of value creation, but accounting balance in … efforts made by national and international accounting bodies. …

general definition, the International Accounting Standards come with specific elements connected to the recognition of the …

The purpose of this study is take a closer look at the concept of human capital accounting as it affects financial … significance. This study however found amongst others that there is a significant relationship between human capital accounting and …