Проблеми обліку та оцінки програмного забезпечення як нематеріального активу підприємства
Problems of accounting and estimating of the software as an intangible asset of the enterprise
Author(s): Oksana PerchukSubject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Університет Григорія Сковороди в Переяславі
Keywords: computer software; intangible assets; inventory; evaluation software.
Summary/Abstract: The article focuses on the importance of the contribution of intangible assets in the activities of modern enterprises.The basic problems of assessing and recording the software, as a relatively new form of intangible assets, proposedsolutions to the problems identified.
Journal: Економічний вісник університету
- Issue Year: 1/2013
- Issue No: 20
- Page Range: 74-78
- Page Count: 5
- Language: Ukrainian