Problems of accounting and estimating of the software as an intangible asset of the enterprise Cover Image

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 Perchuk
Subject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Переяслав-Хмельницький державний педагогічний університет імені Григорія Сковороди
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.

  • Issue Year: 1/2013
  • Issue No: 20
  • Page Range: 74-78
  • Page Count: 5
  • Language: Ukrainian