Готові списки джерел за темами / Intangible property Accounting

Зміст

Статті в журналах
Дисертації
Книги
Частини книг
Тези доповідей конференцій

Добірка наукової літератури з теми "Intangible property Accounting"

Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 9 лютого 2022

Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями

Оберіть тип джерела:

Ознайомтеся зі списками актуальних статей, книг, дисертацій, тез та інших наукових джерел на тему "Intangible property Accounting".

Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.

Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.

Статті в журналах з теми "Intangible property Accounting"

Semchyk, Vitaliy. "Some aspects of the organizational and legal problems of accounting and audit of intellectual property on roads." Legal Ukraine, no. 12 (December 19, 2019): 24–30. http://dx.doi.org/10.37749/2308-9636-2019-12(204)-3.

Повний текст джерела

Анотація:

The article shows certain organizational and legal aspects of accounting and auditing of intellectual property of Ukrzaliznytsia. After the conducted analysis of legal acts, author makes the conclusion that legislatively determined for the accountant task of accounting and auditing of intellectual property objects cannot ensure the effective capitalization of Ukrzaliznytsia from the commercialization of intangible assets. Despite the problems related to the cost of intangible assets at Ukrzaliznytsya, we have considered only one of them. These are the legal and organizational aspects of accoun

Стилі APA, Harvard, Vancouver, ISO та ін.

Yasyshena, V. V. "Problems of documenting the accounting of intangible assets." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (May 11, 2021): 58–64. http://dx.doi.org/10.26642/pbo-2021-1(48)-58-64.

Повний текст джерела

Анотація:

The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets, which complicates the documentation process, as the primary forms are partially collected and regulated by several laws and regulations. The need to streamline and summarize the primary documents for accounting for intangible assets and goodwill is emphasized, the order of which should be regulated by a single document. It is recommended to i

Стилі APA, Harvard, Vancouver, ISO та ін.

Roth, Felix. "Revisiting intangible capital and labour productivity growth, 2000–2015." Journal of Intellectual Capital 21, no. 5 (April 2, 2020): 671–90. http://dx.doi.org/10.1108/jic-05-2019-0119.

Повний текст джерела

Анотація:

PurposeThis paper aims to revisit the relationship between intangible capital and labour productivity growth using the largest, up-to-date macro database (2000–2015) available to corroborate the econometric findings of earlier work and to generate novel econometric evidence by accounting for times of crisis (2008–2013) and economic recovery (2014–2015).Design/methodology/approachTo achieve these aims, this paper employs a cross-country growth accounting econometric estimation approach using the largest, up-to-date database available encompassing 16 EU countries over the period 2000–2015. The p

Стилі APA, Harvard, Vancouver, ISO та ін.

Temirkhxanova Mutabar Juraevna, Li Shaomin, Rizaev Nurbek Kadirovich,. "Improving The Intangible Assets Accounting: In A Pandemic Period." Psychology and Education Journal 58, no. 1 (January 29, 2021): 28–42. http://dx.doi.org/10.17762/pae.v58i1.652.

Повний текст джерела

Анотація:

This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual property ecosystem throughout the world, research and experimental developments, R&D expenses, as well as accounting and assessment of inovation products.

Стилі APA, Harvard, Vancouver, ISO та ін.

Sherman, Brad, and Michael Power. "Law, Accounting and the Emergent Positivity of Intangible Property." Social & Legal Studies 3, no. 4 (December 1994): 477–95. http://dx.doi.org/10.1177/096466399400300402.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Kurniawati, Heny. "Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS." Binus Business Review 4, no. 2 (November 29, 2013): 765–75. http://dx.doi.org/10.21512/bbr.v4i2.1392.

Повний текст джерела

Анотація:

This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their a

Стилі APA, Harvard, Vancouver, ISO та ін.

Cordazzo, Michela, and Paola Rossi. "The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy." Journal of Applied Accounting Research 21, no. 3 (April 18, 2020): 415–36. http://dx.doi.org/10.1108/jaar-05-2018-0069.

Повний текст джерела

Анотація:

PurposeFollowing the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.Design/methodology/approachTo measure the value relevance of intangible assets of non-financial firms listed on Borsa Italiana from 2000 to 2015, this study isolates the impact of several classes of intangible assets on stock prices and then classifies firms according to intangible asset intensity.FindingsGoodwill, intellectual property and other rights, start-up costs or other intangible assets are

Стилі APA, Harvard, Vancouver, ISO та ін.

Yasyshena, Valentyna. "The evolution of intangible assets in terms of social and economic development concepts." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 134–44. http://dx.doi.org/10.35774/visnyk2018.04.134.

Повний текст джерела

Анотація:

The article presents evidence that historically the emergence of intellectual property rights dates back to the pre-industrial stage of society’s development. The issuing of letters patent in England led to further development of intangible assets worldwide. The study considers chronologically social and economic development concepts which have been researched in academic papers of prominent scholars, namely, A. Smith, F. List, Knight, F. Machlup, W. Rostow, J. Galbraith, D. Bell, P. Drucker, and then highlights the key aspects that have affected the evolution of intangible assets. Thus, on th

Стилі APA, Harvard, Vancouver, ISO та ін.

Aralova, Nataliia. "Features of regulation of accounting of intangible assets in research institutions." Legal Ukraine, no. 11 (December 23, 2020): 22–28. http://dx.doi.org/10.37749/2308-9636-2020-11(215)-2.

Повний текст джерела

Анотація:

The normative regulation and problems of accounting of intangible assets in scientific institutions are considered. It is noted the introduction of modern accounting regulation in budgetary institutions only in 2015, which led to differences in the accounting of NA in scientific institutions. The practice of accounting for intangible assets (IA) in budgetary institutions indicates the need to improve regulations. The purpose of the article is to consider the example of scientific institutions of the NAS of Ukraine regulatory regulation of accounting for intangible assets and issues of its impr

Стилі APA, Harvard, Vancouver, ISO та ін.

Fomina, O. V., O. O. Avhustоva, and I. K. Shushakova. "Assessing the Intangible Assets." Business Inform 4, no. 519 (2021): 154–60. http://dx.doi.org/10.32983/2222-4459-2021-4-154-160.

Повний текст джерела

Анотація:

The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship

Стилі APA, Harvard, Vancouver, ISO та ін.

Більше джерел

Дисертації з теми "Intangible property Accounting"

Wyatt, Anne. "Financial analysts and intangible assets." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

Повний текст джерела

Анотація:

"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals e

Стилі APA, Harvard, Vancouver, ISO та ін.

Dahmash, Firas Naim. "An examination of the value relevance and bias in the accounting treatment of intangible assets in Australia and the US over the period 1994-2003 using the Feltham and Ohlson (1995) framework." University of Western Australia. Financial Studies Discipline Group, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0145.

Повний текст джерела

Анотація:

[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model

Стилі APA, Harvard, Vancouver, ISO та ін.

Babinec, Matúš. "Harmonization of Accounting Treatment of Property, Plant, Equipment and Intangible Assets." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4248.

Повний текст джерела

Анотація:

The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatme

Стилі APA, Harvard, Vancouver, ISO та ін.

Kang, Helen Hyon Ju Accounting Australian School of Business UNSW. "Reporting intangible assets: voluntary disclosure practices of the top emerging market companies." Awarded by:University of New South Wales. School of Accounting, 2006. http://handle.unsw.edu.au/1959.4/31211.

Повний текст джерела

Анотація:

The purpose of financial reporting is to provide information that is useful for decision making. Recently, however, there has been a systematic decline in the usefulness of such information. Indeed, the current reporting model seems to be no longer sufficient mainly due to the fact that it ignores many of the nonfinancial intangible factors which are increasingly becoming important in determining corporate value and performance. That is, there is a need for the traditional reporting model to be modified or at least broadened to reflect Intangible Assets (IA) in order to enhance the usefulness

Стилі APA, Harvard, Vancouver, ISO та ін.

Miarons, Blanco Meritxell. "Historical cost versus fair value of biological assets: Relevance of accounting information." Doctoral thesis, Universitat de Barcelona, 2019. http://hdl.handle.net/10803/667858.

Повний текст джерела

Анотація:

This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets.

Стилі APA, Harvard, Vancouver, ISO та ін.

Wu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.

Повний текст джерела

Анотація:

The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate a

Стилі APA, Harvard, Vancouver, ISO та ін.

Van, Rooyen Nathan. "An investigation into the impact of revising the accounting treatment of intangible assets on information technology value perception." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8441.

Повний текст джерела

Анотація:

Thesis (MBA)--University of Stellenbosch, 2010.<br>ENGLISH ABSTRACT: The purpose of this study was to determine the impact possible revisions to the international accounting standard (IAS) for intangible assets, under international financial reporting standards (IFRS), could have on the perception of value of information technology. Furthermore, the study discusses the fact that value of IT is still a debate and asks the question why. The use of the term information technology capability in IT research is used in many different contexts. The study also tested a framework that could possi

Стилі APA, Harvard, Vancouver, ISO та ін.

Cotrim, Celso Lucas. "Contribui????o ao estudo da avalia????o e contabiliza????o do Goodwill." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2002. http://132.0.0.61:8080/tede/handle/tede/628.

Повний текст джерела

Анотація:

Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Celso_Lucas_Cotrim.pdf: 614830 bytes, checksum: 07658b0de6f1c452404bd8d7ef6bdc5b (MD5) Previous issue date: 2002-06-01<br>This study approaches the form of evaluation of the acquired goodwill and make other considerations on the goodwill developed internally in the companies, as well examine as the subsequent treatment to his evaluation. In the first chapter, it is make the introduction of the present study, where is made the historical considerations on the goodwill. Still in the first chapter it is exposed the con

Стилі APA, Harvard, Vancouver, ISO та ін.

Al-Kazemi, Saad A. "Patenting Activity, Firm Innovation Characteristics, and Financial Performance: An Empirical Investigation." Cleveland, Ohio : Case Western Reserve University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1249013130.

Повний текст джерела

Анотація:

Thesis (Ph.D.)--Case Western Reserve University, 2009<br>Title from PDF (viewed on 19 August 2009) Department of Accounting Includes abstract Includes bibliographical references Available online via the OhioLINK ETD Center

Стилі APA, Harvard, Vancouver, ISO та ін.

Backsmann, Till. "Immaterielle Vermögenswerte in Konzernbilanzen nach international anerkannten Rechnungslegungsgrundsätzen /." Münster : Lit, 2003. http://www.gbv.de/dms/zbw/369169263.pdf.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Більше джерел

Книги з теми "Intangible property Accounting"

Reilly, Robert F. Guide to intangible asset valuation. [New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Intangible assets and value creation. Chichester, West Sussex, England: J. Wiley, 2003.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

P, Schweihs Robert, ed. Valuing intangible assets. New York: McGraw-Hill, 1999.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Board, Accounting Standards. Goodwill and intangible assets. London: Accounting Standards Board, 1993.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Board, Accounting Standards. Goodwill and intangible assets. Milton Keynes: Accounting Standards Board, 1997.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Brockington, Raymond. Accounting for intangible assets: A new perspective on the true and fair view. Wokingham, England: Addison Wesley, 1996.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Aktivierung von immateriellen Anlagewerten in den USA im Vergleich zur deutschen Rechnungslegung. Frankfurt am Main: P. Lang, 1997.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Bakshinskas, V. I͡U. Nematerialʹnye aktivy: Pravovoe regulirovanie, uchet, nalogooblozhenie. Moskva: Auditorskai͡a firma "T͡SBA", 1998.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Hommel, Michael. Bilanzierung immaterieller Anlagewerte. Stuttgart: Schäffer-Poeschel, 1998.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Mukei shisan no kaikei: Accounting for intangible assets. Tōkyō: Chūō Keizaisha, 2006.

Знайти повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

Більше джерел

Частини книг з теми "Intangible property Accounting"

Standfield, Ken. "Time Capital and Intangible Accounting." In Knowledge Management and Business Model Innovation, 316–24. IGI Global, 2001. http://dx.doi.org/10.4018/978-1-878289-98-8.ch018.

Повний текст джерела

Анотація:

“Because knowledge has become the single most important factor of production, managing intellectual assets has become the single most important task of business,” states Thomas Stewart in his ground-breaking book Intellectual Capital – The New Wealth of Organizations (Doubleday, 1997). As intellectual assets are the most important assets within any business, they must be measured and managed according to the most objective means possible. The development of Intangible Accounting and Time Capital represents a step in the direction of objective (strategy-independent) intellectual capital reporting where intangibles can be identified, managed and measured just as traditional assets are identified, measured and managed. The diagram below illustrates the relationships between various generations of intellectual capital measures. This chapter will explore third generation intellectual capital measures. Two technologies, iValuing and Intangible Accounting, are required to implement third generation intellectual capital measurement and management. The purpose of third generation intellectual capital reporting is to provide a standardized way to measure and manage intangibles within corporations. Intangibles include intangible assets, intangible liabilities, intangible revenue, intangible expenses and intangible capital. When people refer to intangible assets, they are frequently referring to various forms of intellectual property. The intangible accounting definition of “intangible assets” is much wider and includes reference to human interactions, knowledge, quality, cycle time and more.

Стилі APA, Harvard, Vancouver, ISO та ін.

Touil, Chiraz, and Souhaila Kammoun. "Intellectual Property Management by Innovative Firms." In Intellectual Property Rights and the Protection of Traditional Knowledge, 204–38. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1835-9.ch010.

Повний текст джерела

Анотація:

The aim of this chapter is to show that innovation can only produce value once it is legally protected. Indeed, the law is involved throughout the entire life cycle of innovation. Thus, legal protection helps to transform innovation into an intangible asset for the company (patent, trademark, designs and models, databases, etc.). The chapter presents the different legal choices that allow the firm to develop innovation internally or externally. The authors explain that the firm, as a taxpayer, must optimize its accounting and tax choices in relation to innovative activities. Moreover, legal management implies an optimization of the legal and tax structure of the corporate structure in the sense that it is important to choose the most suitable form for an innovative activity. They also show that protecting innovation helps to exploit it through several legal techniques of different natures, such as contractual assignment or concession tools (licenses) or other judicial tools. The legal management of innovation appears as one of the key factors for the success of the innovative firm.

Стилі APA, Harvard, Vancouver, ISO та ін.

Тези доповідей конференцій з теми "Intangible property Accounting"

Milijić, Ana. "TREATMENT OF INTANGIBLE ASSET ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.33.

Повний текст джерела

Анотація:

Rigidity of the financial reporting model in contemporary business conditions the era of the „knowledge economy” influenced the creation of significant differences between the market and book values of companies. Characteristic of enterprises in the „new” economy is the high share of knowledge and other intellectual resources in the structure of total assets, which are at the same time the basic source of competitiveness of enterprises. Given the changing habits of consumers who are inclined to buy products on the market that identify a high degree of „embedded” knowledge, companies base their

Стилі APA, Harvard, Vancouver, ISO та ін.

Ми пропонуємо знижки на всі преміум-плани для авторів, чиї праці увійшли до тематичних добірок літератури. Зв'яжіться з нами, щоб отримати унікальний промокод!