Izlaganje sa skupa
ACCOUNTING POLICY OF INTERNALLY GENERATED INTANGIBLE ASSETS: CURRENT CASE AND FUTURE DIRECTIONS
Inga Būmane
; Department of Accounting and Audit, University of Latvia, Latvia
Inta Brūna
; Department of Accounting and Audit, University of Latvia, Latvia
Sažetak
In modern business particular attention is paid to the use of intangible assets; the companies purchase them from other persons and also generate themselves: they launch and subsequently produce new or improved products and services (research and development) and ensure the protection of intellectually intensive products (patents, trademarks, computer software etc.). The aim of the research is to perform the comparative analysis of accounting policy adopted internationally and in Latvia regarding the internally generated intangible assets and to develop suggestions for its improvement. Having studied the documents regulating the accounting and specialized literature, the authors draw a conclusion that the most significant differences could be observed in the USA practice. At the end of research, the authors have developed suggestions for the improvement of internally generated intangible assets accounting policy.
Ključne riječi
intangible assets; internally generated intangible assets; accounting policy
Hrčak ID:
161412
URI
Datum izdavanja:
27.9.2013.
Posjeta: 716 *