Статті в журналах з теми "Intangible property Accounting"
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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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Jarrett, Jeffrey E. "Analysts’ Forecasts, the Abandonment Option and Intellectual Capital." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 370. http://dx.doi.org/10.5296/ijafr.v8i4.13825.
Foltys, Joachim, and Marzena Strojek-Filus. "SELECTED PROBLEMS OF MANAGING INTANGIBLE ASSETS IN A MODERN ENTERPRISE IN THE ASPECT OF ACCOUNTING." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 20, no. 4 (December 31, 2019): 147–70. http://dx.doi.org/10.5604/01.3001.0014.0314.
De Simone, Lisa, and Richard C. Sansing. "Income Shifting Using a Cost-Sharing Arrangement." Journal of the American Taxation Association 41, no. 1 (May 1, 2018): 123–36. http://dx.doi.org/10.2308/atax-52142.
YASYSHENA, Valentyna. "STRUCTURE AND VALUATION OF INTANGIBLE ASSETS AT DIFFERENT LEVELS OF STANDARDIZATION." WORLD OF FINANCE, no. 1(58) (2019): 145–56. http://dx.doi.org/10.35774/sf2019.01.145.
Gorodilov, Mikhail, Marina Naam, Yulia Murashova, and Tatiana Ketova. "Problems of intellectual property accounting in industrial enterprises in Russia." SHS Web of Conferences 116 (2021): 00012. http://dx.doi.org/10.1051/shsconf/202111600012.
Momot, Tetyana, Maria Karpushenko, Serhiy Prilipko, Natalia Mushchynska, and Darina Momot. "Intellectual property assessment: development of information and methodological support in conditions of limited information." Eastern-European Journal of Enterprise Technologies 1, no. 13 (109) (February 26, 2021): 48–56. http://dx.doi.org/10.15587/1729-4061.2021.225772.
Eisfeldt, Andrea L., and Dimitris Papanikolaou. "The Value and Ownership of Intangible Capital." American Economic Review 104, no. 5 (May 1, 2014): 189–94. http://dx.doi.org/10.1257/aer.104.5.189.
Muhammadi, Abdul Haris, Zahir Ahmed, and Ahsan Habib. "Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives." Asian Review of Accounting 24, no. 3 (September 12, 2016): 313–37. http://dx.doi.org/10.1108/ara-10-2014-0112.
Kaliwanto, Budi, and Sri Agustini. "THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 2 (June 6, 2018): 180. http://dx.doi.org/10.32493/jabi.v1i2.y2018.p180-192.
Iryna Budnik. "INTANGIBLE ASSETS IN THE EXTERNAL REPORTING IN UKRAINE: IMPROVEMENT OF DISCLOSURE." European Cooperation 3, no. 47 (October 16, 2020): 33–42. http://dx.doi.org/10.32070/ec.v3i47.92.
Nusa Perdana, Petrolis. "IMPROVEMENT OF THE ACCOUNTING LISTING DATABASE SYSTEM IN MANAGEMENT INFORMATION SYSTEM FOR ACCOUNTING AND FINANCE OF STATE PROPERTY (SIMAK BMN) BLU UNJ ABOUT CONSTELATION AMORIZATION OF INTEGRATED ASSETS MANAGEMENT." Jurnal Wahana Akuntansi 14, no. 2 (December 31, 2019): 127–42. http://dx.doi.org/10.21009/wahana.14.022.
Levitsky, N. "Improvement of accounting representation of non-current assets." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 37–43. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.037.
Skorobogatova, Natalia. "Objects of Intellectual Property Right in the Accounting System." Accounting and Finance, no. 1(91) (2021): 20–28. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-20-28.
Hrytsai, Iryna, Oleksandr Yunin, and Antonina Matsola. "SPECIAL APPROACHES TO ALLOCATION OF TYPES OF SERVITUDES FROM THE ACCOUNTING POSITIONS." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 53. http://dx.doi.org/10.30525/2256-0742/2018-4-5-53-58.
Yasyshena, Valentyna, and Viktor Pyliavets. "Methods of analysis of intangible assets of enterprises." INNOVATIVE ECONOMY, no. 1-2 (2021): 147–57. http://dx.doi.org/10.37332/2309-1533.2021.1-2.21.
Ioniţă, Cătălin Gabriel. "The need for rethinking the model of assessing value in the digital economy context." Proceedings of the International Conference on Business Excellence 14, no. 1 (July 1, 2020): 170–81. http://dx.doi.org/10.2478/picbe-2020-0017.
Bodle, Kerry, Mark Brimble, Scott Weaven, Lorelle Frazer, and Levon Blue. "Critical success factors in managing sustainable indigenous businesses in Australia." Pacific Accounting Review 30, no. 1 (February 5, 2018): 35–51. http://dx.doi.org/10.1108/par-02-2016-0017.
BYKOVA, Olga Nicolaevna, Andrey Petrovich GARNOV, Dmitry Evgenievich MORKOVKIN, Pavel Victorovich STROEV, Lyudmila Gennadievna RUDENKO, Alevtina V. ZONOVA, Rimma V. LIVANOVА, and Natalia Ivanovna ISAICHYKOVA. "Comparative Analysis of Russian and Foreign Experience in Managing Enterprises' Intellectual Property." Journal of Advanced Research in Law and Economics 10, no. 4 (June 30, 2019): 1046. http://dx.doi.org/10.14505//jarle.v10.4(42).06.
Shibata, Tokutaro. "On the Financial Business Cycle Theory of J. R. Commons: Institutional Economics of Incorporeal Property and Intangible Property." Journal of Economic Issues 54, no. 4 (October 1, 2020): 918–36. http://dx.doi.org/10.1080/00213624.2020.1816122.
Heller, J., and Daria Zlachevskaia. "Is it possible to improve methods of intellectual property valuation?" Zeszyty Teoretyczne Rachunkowości 45, no. 2 (June 21, 2021): 161–86. http://dx.doi.org/10.5604/01.3001.0014.9568.
Aksonova, Natalіa. "POTENTIAL OF NON-MATERIAL CULTURAL HERITAGE IN GLOBALIZATION CONDITIONS: STATE AND PERSPECTIVES." GEOGRAPHY AND TOURISM, no. 48 (2019): 62–73. http://dx.doi.org/10.17721/2308-135x.2019.48.62-73.
Yu, Tong, Bingxuan Lin, Henry R. Oppenheimer, and Xuanjuan Chen. "Intangible Assets and Firm Asset Risk Taking: An Analysis of Property and Liability Insurance Firms." Risk Management & Insurance Review 11, no. 1 (March 2008): 157–78. http://dx.doi.org/10.1111/j.1540-6296.2008.00136.x.
Brajcich, Andrew M., Daniel L. Friesner, and Tim J. Schibik. "Do US pharmaceutical companies strategically shift income to international affiliates?" Multinational Business Review 24, no. 1 (April 18, 2016): 8–24. http://dx.doi.org/10.1108/mbr-06-2015-0025.
Karlik, A. E., V. V. Platonov, E. A. Jakovleva, and O. S. Pavlova. "INTELLECTUAL CAPITAL AUGMENTED NAVIGATOR FOR DECISION MAKING IN THE INFORMATION AND NETWORKED ECONOMY." MIR (Modernization. Innovation. Research) 9, no. 3 (September 30, 2018): 338–50. http://dx.doi.org/10.18184/2079-4665.2018.9.3.338-350.
Безденежных, В. М., and Н. М. Ярцева. "Convergence of Russian and international accounting rules of intangible assets on the example of the pharmaceutical industry: trends, risks and ways to overcome them." Voprosy regionalnoj ekonomiki, no. 3(44) (September 15, 2020): 161–67. http://dx.doi.org/10.21499/2078-4023-2020-44-3-161-167.
SÁIZ, PATRICIO, and RAFAEL CASTRO. "Foreign Direct Investment and Intellectual Property Rights: International Intangible Assets in Spain over the Long Term." Enterprise & Society 18, no. 4 (April 26, 2017): 846–92. http://dx.doi.org/10.1017/eso.2016.92.
Babii, Petro, and Iryna Fedorovych. "MODELING OF INNOVATIVE DEVELOPMENT OF INTELLECTUAL PROPERTY IN DOMESTIC ECONOMY." Regional’ni aspekti rozvitku produktivnih sil Ukraїni, no. 23 (2018): 104–8. http://dx.doi.org/10.35774/rarrpsu2018.23.104.
Prasetyo, Bambang Budi, and Dian Agustia. "ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT." JURNAL AKUNTANSI UNIVERSITAS JEMBER 16, no. 2 (December 28, 2018): 66. http://dx.doi.org/10.19184/jauj.v16i2.8101.
Brukhanskyi, Ruslan, and Tetiana Bincharovska. "THEORETICAL AND APPLIED ASPECTS OF ACCOUNTING IN THE SPHERE OF LAND USE." Economic Analysis, no. 28(4) (2018): 305–12. http://dx.doi.org/10.35774/econa2018.04.305.
Pozdnyakov, Yuriy, and Maria Lapishko. "CONCORDANCE OF THE COLLISION OF NORMATIVE REQUIREMENTS FOR TRADEMARK COST DETERMINATION." Economic Analysis, no. 28(4) (2018): 43–49. http://dx.doi.org/10.35774/econa2018.04.043.
Shevtsov, Yu. "Theory of digital economy." Obshchestvo i ekonomika, no. 7 (2021): 6. http://dx.doi.org/10.31857/s020736760015757-1.
Loyarte, Edurne, Igor Garcia-Olaizola, Gorka Marcos, María Moral, Nora Gurrutxaga, Julian Florez-Esnal, and Iñaki Azua. "Model for calculating the intellectual capital of research centres." Journal of Intellectual Capital 19, no. 4 (July 9, 2018): 787–813. http://dx.doi.org/10.1108/jic-01-2017-0021.
NAZARENKO, Y. A. "INTELLECTUAL CAPITAL OF THE ENTERPRISE, ITS ESSENCE AND STRUCTURE." Economic innovations 20, no. 1(66) (March 20, 2018): 128–34. http://dx.doi.org/10.31520/ei.2018.20.1(66).128-134.
Ndlovu, Lonias. "Enhancing the Value of Patents as Corporate Assets in South Africa: How can Artificial Intelligence (AI) Assist?" Potchefstroom Electronic Law Journal 24 (June 23, 2021): 1–38. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a10736.
Lim, Si Jie, Gregory White, Alina Lee, and Yuni Yuningsih. "A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms." Accounting Research Journal 30, no. 01 (May 2, 2017): 89–106. http://dx.doi.org/10.1108/arj-08-2013-0056.
Aloini, Davide, Valentina Lazzarotti, Raffaella Manzini, and Luisa Pellegrini. "IP, openness, and innovation performance: an empirical study." Management Decision 55, no. 6 (July 10, 2017): 1307–27. http://dx.doi.org/10.1108/md-04-2016-0230.
Kee, Tris. "Sustainable adaptive reuse – economic impact of cultural heritage." Journal of Cultural Heritage Management and Sustainable Development 9, no. 2 (May 20, 2019): 165–83. http://dx.doi.org/10.1108/jchmsd-06-2018-0044.
Nguyen, Amy Linh Thuy. "FDI inflows and intellectual property rights for MNEs in emerging markets: an alternative approach through the lens of trademarks in Vietnam (1986-2016)." Multinational Business Review 28, no. 4 (July 6, 2020): 483–519. http://dx.doi.org/10.1108/mbr-10-2019-0140.
Whittaker, Louise, and Graunt Kruger. "Turning on the township: financial inclusion in South Africa." European Business Review 31, no. 3 (May 13, 2019): 420–46. http://dx.doi.org/10.1108/ebr-01-2018-0030.
Szőke, Réka, Zoltán Bács, Ildikó Dékán Tamásné Orbán, and Tamás Dékán. "Information content of a sports undertaking’s statements serving different purposes – particularly with reference to the player rights." Applied Studies in Agribusiness and Commerce 9, no. 1-2 (September 1, 2015): 119–33. http://dx.doi.org/10.19041/apstract/2015/1-2/21.