Intangible values in the accounting theoretical and applied sphere of the Eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse
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 evolution of the economic
category “intangible value of the enterprise” and the
content of the objects that present it are summarized.
The historical formalization of intangible components of
the value of the enterprise is given and the development
of accounting methodology and methods of reflection of
objects related to the concept of “intangible asset” is
analyzed. The article presents theoretical and applied
aspects of the reflection of intangible assets by
accounting in the global and regional sections. The first
part of the study highlights the generalized and
systematized by the author historiography of the basic
principles of accounting for intangible assets with an
emphasis on existing problem aspects and ways to solve
them at the turn of the century. The second part of this
historical and accounting investigation reveals the
panorama of solving the problem of accounting for
intangible assets in Eastern Galicia. The study of this
component has the character of theoretical scientific
knowledge and is based on literary criticism, based on
selected textbooks and scientific works of accountants of
the study area.
The hypothesis of the study is the assumption of
the development of Western Ukrainian scientists in the
period declared by the article of certain ideas that can be
rationally used to develop modern concepts of accounting
for intangible assets. Among the scientific novelty of the
article is a proposal on the principles and approaches to
writing off the value of intangible assets, as well as
methods of accounting for goodwill in the accounting
method, substantiated in the past. The study is based on
historical-retrospective analysis, and therefore the main
methods of historiographic analysis and historicalgenetic method were used.
Description
Keywords
intangible asset, enterprise reputation, goodwill, methodology of accouting, Scientific knowledge, Galicia territory
Citation
Lemishovska O. Intangible values in the accounting theoretical and applied sphere of the Eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse / O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 78–90.