INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING

In this article the problematic aspects of the reference reflection innovative assets. Special attention is paid to issues of intellectual property, which is the basis of capitalization and competitive advantages of the business. The role of professional judgment in assessing accounting and registra...

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Bibliographic Details
Main Authors: Galina Vasil’evna Mihaylova, Alexander Stepanovich Pavlov
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-05-01
Series:Вестник Северо-Кавказского федерального университета
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Online Access:https://vestnikskfu.elpub.ru/jour/article/view/1969
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