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Finance and Banking; Taxation, Accounting and Auditing

August 12, 2022; Zurich, Switzerland: III International Scientific and Practical Conference «GRUNDLAGEN DER MODERNEN WISSENSCHAFTLICHEN FORSCHUNG»


IMPROVEMENT OF INTANGIBLE ASSETS STRUCTURE IN THE MANAGEMENT ACCOUNTING SYSTEM OF THE ENTERPRISE


DOI
https://doi.org/10.36074/logos-12.08.2022.10
Published
16.08.2022

Abstract

At the current stage of the world economy development, the issue of rational management of all available resources of the enterprise, assessment of the effectiveness of their use, impact on the results of company and its value as a business unit has become especially relevant. Now, the role of determining factor of ensuring the competitiveness of enterprises has shifted from tangible to intangible resources. Therefore, the development of a system of effective management for all types of intangible assets is a base for achieving the strategic goals.

References

  1. Global Intangible Finance Tracker an annual review of the world's intangible value (2019). URL: https://brandirectory.com/download-report/brand-finance-gift-2019-full-report.pdf
  2. International accounting standard 38 "Intangible assets" (2012). URL: https://zakon.rada.gov.ua/laws/show/929_050#Text
  3. National Accounting Standard No. 8 "Intangible Assets" (1999). URL: https://zakon.rada.gov.ua/laws/show/z0750-99