Development of accounting for intangible assets based on the theory of intellectual capital
Development of accounting for intangible assets based on the theory of intellectual capital
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基于智力资本理论的无形资产会计发展
DOI：
10.23939/eem2020.02.102
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发表时间：
2020
期刊：
影响因子：
--
通讯作者：
S. Iskorostenska
中科院分区：
文献类型：
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作者：
S. Legenchuk;S. Iskorostenska
这项研究的相关性在于，如果生产结构不积极面向创新和智力活动，市场经济和企业本身的发展，特别是在高度竞争的环境中，几乎是不可能的。因此，知识资本的性质和如何衡量知识资本的问题是相关的，因为有效利用这种资本可以大大提高信息质量，改进管理技术和创新。智力资本是现代企业经济政策的必要组成部分。本研究旨在确定智力资本的基本特征和结构。为实现这一目标，我们重点关注了接下来的工作：智力资产的认定，在立法要求的框架下研究无形资产的构成，完善无形资产计价的会计流程。在研究过程中，采用了以下一般和具体的科学方法：理论概括、类比、抽象、统计观察、分析、综合、科学抽象、对会计问题的批判性分析。
The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation. Intellectual capital is a necessary part of the economic policy of a modern enterprise. The study aimed to determine the essential characteristics and structure of intellectual capital. To achieve this goal, we were focused on the next tasks: determination of the intellectual asset, research in the framework of the legislative requirements of accounting for the composition of intangible assets, and improvement of accounting process of valuation of intangible assets. During the research following general and specific scientific methods were used: theoretical generalization, analogy, abstraction, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues.