ЭКОНОМИКА И УЧЕТ НЕМАТЕРИАЛЬНЫХ АКТИВОВ
ECONOMICS AND ACCOUNTING INTANGIBLE ASSETS
Author(s): Petru Catan, Angela DeliuSubject(s): Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Universitatea de Studii Europene din Moldova
Keywords: economics; assets; accounting; intangible assets; economic activity; debit and credit accounts;
Summary/Abstract: This article will outline the essence of intangible assets owned by economic agents in economic and accounting aspects. The concept and classification of intangible assets are presented. The main accounts that represent these assets in accounting are presented. The indicators used to evaluate and account for intangible assets are also disclosed, and a methodology for their calculation and accounting is provided. And accordingly, a theory is given for recording business transactions related directly to intangible assets.
Journal: Vector European
- Issue Year: 2024
- Issue No: 01
- Page Range: 141-158
- Page Count: 18
- Language: Russian
