Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions

Autor:	Marzena Strojek-Filus, Viktoriia Dremliuha
Jazyk:	angličtina
Rok vydání:	2016
Předmět:	intangible assets Polish accounting law Ukrainian accounting law the principle of comparison in accounting financial statement Social Sciences
Zdroj:	Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, Vol 22, Iss 2 (2016)
Druh dokumentu:	article
ISSN:	2543-9103 2543-411X
Popis:	The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/18f474de56654306be18e86cd1d661d2 Zobrazit plný text záznamu View record in DOAJ