CHALLENGES FOR THE ACCOUNTING THEORY IN VIEW OF THE RECOGNITION OF NEW INTELLECTUAL PROPERTY ITEMS

Rumiana Pozharevska

Анотація


The issue under consideration in this article is"the new intellectual property items” within the context of their recognition as intangible assets. The author tries to present a conceptual framework for their classification and recognition as accounting items, as well as to define some scientific application problems on this topic.

Ключові слова


intangible assets; new intellectual property items; accounting

Повний текст:

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Посилання


The World Intellectual Property Organization (WIPO), Available from: [http://www.wipo.int] (31.10.2014).

Borisov, B.; Intelektualna sobstvenost: politika, pravo i ikonomika – Rakovodstvo; Universitetsko izdatelstvo “Stopanstvo”,S., 2009, (Borisov, B.; Intellectual Property: Policy, Law and Economy – Handbook; University Publishing House “Economy”,S., 2009)

Borisov. B.; M. Markova; Novi obekti na intelektualnata sobstvenost, Universitetsko izdatelstvo “Stopanstvo”, S., 2002, р.15 (Borisov. B.; M. Markova; New Objects of Intellectual Property, University Publishing House “Economy”,S., 2002)

Bleykni, М., Doklad, predstaven na konferentsia „Intelektualna sobstvenost, internet, elektronna targovia I traditsionni znania“, S., 2001 (Blakeney, М., A paper presented at the Conference on Intellectual Property, Internet, Electronic Commerce and Traditional Knowledge“, S., 2001)

Asenov, E., Ustoychivo razvitie na novata korporativna otchetnost, izd„Stopanstvo“, S., 2006, str. 203 (Asenov, E., Sustainable development of the new corporate reporting, Publishing House „Economy“, S., 2006, p. 203)

Pozharevska, R., Intelektualna sobstvenost – priznavane, predstavyane i opovestyavane za schetovodni tseli, UI „Stopanstvo“, UNSS, S., 2010 (Pozharevska, R., Intellectual Property – Recognition, Presentation and Desclosure for Accounting Purposes, Publishing House „Economy“, UNWE, S., 2010)

International Accounting Standards; International Financial Reporting Standards

National Financial Reporting Standards for Small and Medium Sized Enterprises (Natsionalni standarti za finansovi otcheti za malki I sredni predpriyatia)

Accounting Law (Zakon za schetovodstvoto), Available from: (27.10.2014)


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