Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions
Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions
Author(s): Marzena Strojek-Filus, Viktoriia DremliuhaSubject(s): National Economy, Business Economy / Management, Law on Economics
Published by: Wydawnictwo Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Keywords: intangible assets; Polish accounting law; Ukrainian accounting law; the principle of comparison in accounting, financial statement.
Summary/Abstract: The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.
Journal: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
- Issue Year: 22/2018
- Issue No: 2
- Page Range: 51-57
- Page Count: 7
- Language: English