The problem of recognition the intangible assets

O. V. Rozhnova; T. V. Girka

doi:10.17816/2074-0530-67791

Izvestiya MGTU MAMI ›› 2013, Vol. 7 ›› Issue (1-5) : 77 -80. DOI: 10.17816/2074-0530-67791

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The problem of recognition the intangible assets

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Abstract

The article discusses topical issues of recognition the intangible assets, criticizes some rules of their recognition, which are set in international financial reporting standards. There are made proposals to improve the procedure of recognition the intangible assets according to the first decade of XXI century economic situation.

Keywords

intangible asset / goodwill / future benefits / recognition criteria / internally generated intangible assets / the stage of research and development

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O. V. Rozhnova, T. V. Girka. The problem of recognition the intangible assets. Izvestiya MGTU MAMI, 2013, 7(1-5): 77-80 DOI:10.17816/2074-0530-67791

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References

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