Development of accounting for intangible assets based on the theory of intellectual capital
Date
2020-02-24
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Lviv Politechnic Publishing House
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
Description
Keywords
intangible assets, intellectual assets, balance sheet, accounting, capital
Citation
Legenchuk S. Development of accounting for intangible assets based on the theory of intellectual capital / S. Legenchuk, S. Iskorostenska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 102–111.