BUSINESS INFORM №12-2012

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63

Section: Accounting and Auditing
UDC 657.421.3
Matyushchenko S. S., Tsybulko D. I.
Current Issues of Accounting and Evaluation of Intangible Assets (p. 259 - 261)
The paper considers some problems of the assess and correctness of accounting intangible assets, as well as arising from this negative phenomenon. It is concluded that the domestic of intangible assets requires improvement based on international experience. Also it should be improved the method of the independent evaluation of intangible assets and development of the primary documentation for the accounting of the asset.
Keywords: intangible assets, independent valuation, accounting, primary documents, useful life
Fig.: 1. Bibl.: 8.

Matyushchenko Sergey S. – Postgraduate Student, Department of Economics and Valuation of Property Companies, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Tsybulko Dmуtrо I. – Candidate of Sciences (Economics), Senior Lecturer, Department of Accounting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)

Article is written in Russian
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Reference to this article:
Matyushchenko, Sergey S., and Tsybulko, Dmуtrо I. (2012) “Current Issues of Accounting and Evaluation of Intangible Assets.” Business Inform 12:259–261.

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