Some Questions to Transformations of the Accounting Intangible Asset

The article considers questions of categorizations and identifications object intangible asset, characterizes types property, presenting intangible assets, considers signs asset, identifies as of little value intangible assets, as well as possible variants of their reflection on count of the accounting.

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Publication Details

Journal
Auditor
Published
2024-10-25
DOI
https://doi.org/10.12737/1998-0701-2024-10-10-10-15
Primary Topic
Accounting Theory and Financial Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

Some Questions to Transformations of the Accounting Intangible Asset

С. Поленова
Auditor
Accounting Theory and Financial Reporting
article

Some Questions to Transformations of the Accounting Intangible Asset

С. Поленова
article en

Abstract

The article considers questions of categorizations and identifications object intangible asset, characterizes types property, presenting intangible assets, considers signs asset, identifies as of little value intangible assets, as well as possible variants of their reflection on count of the accounting.

AuditorVol. 10(10)
Financial University (RU)
Openalex Percentile: Top 63%
Accounting Theory and Financial Reporting
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