Challenges for the accounting theory in view of the recognition of new intellectual property items
| dc.contributor.author | Pozharevska, Rumiana | |
| dc.date.accessioned | 2017-03-21T14:31:25Z | |
| dc.date.available | 2017-03-21T14:31:25Z | |
| dc.date.issued | 2014 | |
| dc.description.abstract | 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. | uk_UA |
| dc.identifier.citation | Pozharevska, R. Challenges for the accounting theory in view of the recognition of new intellectual property items [Текст] / Rumiana Pozharevska // Інститут бухгалтерського обліку, контроль та аналіз в умовах глобалізації : міжнар. зб. наук. праць. - 2014. - Вип. 3. - С. 103-106. | uk_UA |
| dc.identifier.uri | http://dspace.tneu.edu.ua/handle/316497/17299 | |
| dc.publisher | Тернопіль | uk_UA |
| dc.subject | intangible assets | uk_UA |
| dc.subject | new intellectual property items | uk_UA |
| dc.subject | accounting | uk_UA |
| dc.title | Challenges for the accounting theory in view of the recognition of new intellectual property items | uk_UA |
| dc.type | Article | uk_UA |