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Article

Accounting for an intangible component of a trading company’s equity capital

M. Plekhan
Abstract

The economic nature of intangible assets as components of trading company’s equity capital is disclosed. Theoretical and methodological provisions of intangible assets accounting are analyzed and the existing problematic aspects of reflecting these objects in the accounting system and financial reporting are presented. There are proposed some aspects of improving methodology of accounting intangible assets in their interrelation with the value of the trading company’s capital

Keywords

Accounting, intangible assets, capital components, internally generated intangible objects, intellectual capital, methodology

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Received 14.06.2016, Revised 18.08.2016, Accepted 10.10.2016

Retrieved from Vol. 3, No. 2, 2016

Suggested citation

Plekhan, M. (2016). Accounting for an intangible component of a trading company’s equity capital. Economics, Entrepreneurship, Management, 3(2), 53-56. https://doi.org/10.23939/eem2016.02.053

https://doi.org/10.23939/eem2016.02.053

Pages 53-56

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