Matches in SemOpenAlex for { <https://semopenalex.org/work/W4295692883> ?p ?o ?g. }
Showing items 1 to 82 of
82
with 100 items per page.
- W4295692883 abstract "The article shows that accounting, analysis and control of intangible assets in the system of financial innovation policy of the enterprise is based on international and national standards. Their comparative assessment made it possible to identify similar and distinctive features, as well as directions for improvement of the domestic accounting and control system in relation to intangible assets. The common features of IAS 38 and NP(S)A 8 are determined by the following provisions: a similar definition of intangible assets and the construction of an accounting standard as a document in terms of the composition of intangible assets, their characteristics, identification and recognition tools, methods of calculating depreciation; inclusion of intangible assets on the balance sheet of the enterprise at original cost. The differences between IAS 38 and NP(S)A 8 boil down to the following: different composition of intangible assets, including in the part of goodwill, which in Ukrainian conditions is not included in their composition; stricter conditions for calculating depreciation according to international standards based on the linear method and their annual check for impairment; the liberality of national standards, which consists in the application of five methods of amortization of intangible assets; availability of the tax method for calculating the amortization of intangible assets provided for by the Tax Code of Ukraine. The recommendations for improving the national provisions (standards) of accounting in the part of intangible assets are substantiated: unification of accounting and tax accounting rules; expanding the range of elements of intangible assets, including goodwill in their composition, using methods of their legal identification for reflection in accounting; improvement of the classification of intangible assets; solving the problem of amortization of intangible assets with an indefinite useful life. The stages of the audit of operations with intangible assets are substantiated, as well as the content of analytical procedures in the audit. It is proposed that the financial innovation policy, as a cornerstone of the company's strategy, should be integrated with the accounting policy and the results of audits in the part of intangible assets." @default.
- W4295692883 created "2022-09-14" @default.
- W4295692883 creator A5039755003 @default.
- W4295692883 creator A5069830872 @default.
- W4295692883 creator A5090329286 @default.
- W4295692883 date "2022-01-01" @default.
- W4295692883 modified "2023-09-26" @default.
- W4295692883 title "ACCOUNTING, ANALYSIS AND CONTROL OF INTANGIBLE ASSETS IN THE SYSTEM OF FINANCIAL INNOVATIVE POLICY OF THE ENTERPRISE" @default.
- W4295692883 doi "https://doi.org/10.32841/2413-2675/2022-52-15" @default.
- W4295692883 hasPublicationYear "2022" @default.
- W4295692883 type Work @default.
- W4295692883 citedByCount "0" @default.
- W4295692883 crossrefType "journal-article" @default.
- W4295692883 hasAuthorship W4295692883A5039755003 @default.
- W4295692883 hasAuthorship W4295692883A5069830872 @default.
- W4295692883 hasAuthorship W4295692883A5090329286 @default.
- W4295692883 hasBestOaLocation W42956928831 @default.
- W4295692883 hasConcept C10138342 @default.
- W4295692883 hasConcept C120527767 @default.
- W4295692883 hasConcept C121955636 @default.
- W4295692883 hasConcept C136264566 @default.
- W4295692883 hasConcept C139719470 @default.
- W4295692883 hasConcept C144133560 @default.
- W4295692883 hasConcept C153693270 @default.
- W4295692883 hasConcept C162324750 @default.
- W4295692883 hasConcept C163867264 @default.
- W4295692883 hasConcept C169824061 @default.
- W4295692883 hasConcept C183206440 @default.
- W4295692883 hasConcept C187736073 @default.
- W4295692883 hasConcept C2775924081 @default.
- W4295692883 hasConcept C2776943663 @default.
- W4295692883 hasConcept C2778348673 @default.
- W4295692883 hasConcept C2778860618 @default.
- W4295692883 hasConcept C2781198434 @default.
- W4295692883 hasConcept C2781426361 @default.
- W4295692883 hasConcept C30472729 @default.
- W4295692883 hasConcept C32235935 @default.
- W4295692883 hasConcept C44750222 @default.
- W4295692883 hasConcept C50522688 @default.
- W4295692883 hasConcept C58202505 @default.
- W4295692883 hasConcept C95383336 @default.
- W4295692883 hasConceptScore W4295692883C10138342 @default.
- W4295692883 hasConceptScore W4295692883C120527767 @default.
- W4295692883 hasConceptScore W4295692883C121955636 @default.
- W4295692883 hasConceptScore W4295692883C136264566 @default.
- W4295692883 hasConceptScore W4295692883C139719470 @default.
- W4295692883 hasConceptScore W4295692883C144133560 @default.
- W4295692883 hasConceptScore W4295692883C153693270 @default.
- W4295692883 hasConceptScore W4295692883C162324750 @default.
- W4295692883 hasConceptScore W4295692883C163867264 @default.
- W4295692883 hasConceptScore W4295692883C169824061 @default.
- W4295692883 hasConceptScore W4295692883C183206440 @default.
- W4295692883 hasConceptScore W4295692883C187736073 @default.
- W4295692883 hasConceptScore W4295692883C2775924081 @default.
- W4295692883 hasConceptScore W4295692883C2776943663 @default.
- W4295692883 hasConceptScore W4295692883C2778348673 @default.
- W4295692883 hasConceptScore W4295692883C2778860618 @default.
- W4295692883 hasConceptScore W4295692883C2781198434 @default.
- W4295692883 hasConceptScore W4295692883C2781426361 @default.
- W4295692883 hasConceptScore W4295692883C30472729 @default.
- W4295692883 hasConceptScore W4295692883C32235935 @default.
- W4295692883 hasConceptScore W4295692883C44750222 @default.
- W4295692883 hasConceptScore W4295692883C50522688 @default.
- W4295692883 hasConceptScore W4295692883C58202505 @default.
- W4295692883 hasConceptScore W4295692883C95383336 @default.
- W4295692883 hasIssue "52" @default.
- W4295692883 hasLocation W42956928831 @default.
- W4295692883 hasOpenAccess W4295692883 @default.
- W4295692883 hasPrimaryLocation W42956928831 @default.
- W4295692883 hasRelatedWork W2137801997 @default.
- W4295692883 hasRelatedWork W2568755762 @default.
- W4295692883 hasRelatedWork W2593607867 @default.
- W4295692883 hasRelatedWork W2768493788 @default.
- W4295692883 hasRelatedWork W2982964440 @default.
- W4295692883 hasRelatedWork W3003330435 @default.
- W4295692883 hasRelatedWork W3013425835 @default.
- W4295692883 hasRelatedWork W4206638973 @default.
- W4295692883 hasRelatedWork W4295692883 @default.
- W4295692883 hasRelatedWork W4307371156 @default.
- W4295692883 isParatext "false" @default.
- W4295692883 isRetracted "false" @default.
- W4295692883 workType "article" @default.