Lehenchuk, S., & Iskorostenska, S.
(2020).
Development of accounting for intangible assets based on the theory of intellectual capital.
Economics, Entrepreneurship, Management,
7(2),
102-111.
https://doi.org/10.23939/eem2020.02.102
Article
Development of accounting for intangible assets based on the theory of intellectual capital
Abstract
The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation. Intellectual capital is a necessary part of the economic policy of a modern enterprise. The study aimed to determine the essential characteristics and structure of intellectual capital. To achieve this goal, we were focused on the next tasks: determination of the intellectual asset, research in the framework of the legislative requirements of accounting for the composition of intangible assets, and improvement of accounting process of valuation of intangible assets. During the research following general and specific scientific methods were used: theoretical generalization, analogy, abstraction, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues
Keywords
intangible assets, intellectual assets, balance sheet, accounting, capital
Received 20.06.2020, Revised 10.08.2020, Accepted 23.10.2020
Retrieved from Vol. 7, No. 2, 2020
Suggested citation
https://doi.org/10.23939/eem2020.02.102
Pages 102-111
References
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