Search Results - "intangible assets"

The article is devoted to the most pressing issues of research into the role of intangible assets in the sustainable development of the regional economy. The concept and specifics of local market of intangible assets, peculiarities of demand and supply for intellectual property objects are analyzed....

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The most important criterion for the effectiveness of the transfer of intangible assets is the implementation of research results in the activities of the economic entity, but in the regions the transfer mechanism is ineffective. It is necessary to develop recommendations on the creation, organizati...

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The article studies theoretical aspects of the intangible assets system in the process of enterprises strategic management. In particular, it highlights the points of view of Russian and foreign scientists regarding the definition of the intangible assets concept. The author’s definition of intangib...

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The article is devoted to the study of localization of the lack of information on intangible assets in traditional financial statements and the analysis of possible ways to manage it. The methodological framework of the research includes methods of comparative, logical analysis, typology and groupin...

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In this article the theoretical content of concept of «goodwill» is investigated, characteristics and goodwill versions are allocated.

The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their class...

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The article underlines a leading role of intangible resources and assets in overall reserves of e-trade organization. Due to the fact that e-trade of entities using intangible resources have certain specific features affecting reliability of efficiency assessment the authors put forward a new method...

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A lot of discussions on the variety and identification of individual abilities and / or general competences arise. There is a lack of unanimous approach among scholars. Relevance of the research is proved by numerous publications on human, intellectual, knowledge capital, the impact of intangibl...

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An Effective instrument to strengthen the positions in competition acts strengthening the image of the companies that have goodwill. In this regard, the research components of goodwill of companies — the impact on the market, reputation technical competence, international relations, marketing method...

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In general, in leasing, the object of the contract is the benefit of a tangible object. However, it is different from renting a Zoom Meeting Premium account whose position is as application software. So that its position will have benefits if its use has collaborated with hardware as hardware. Meanw...

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The article describes functions of intellectual capital in the business activity of modern russian firms. There is a description of main functions of intellectual capital objects in the modern organization. There is also a description of using the intellectual capital objects during the business act...

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This paper supports the understanding of the definition of intellectual property rights and strong connection with intangible assets and, on the other hand, provides a brief presentation of the organizations supporting the protection of such rights. The essential aim of this article is represented...

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According to the International Accounting Standards – IAS 38 „Intangible assets”; these assets are identifiable non-monetary assets under construction were considered without physical substance. Lack actual physical form must not be understood that an intangible asset would have no material support,...

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A lot of discussions on the variety and identification of individual abilities and / or general competences arise. There is a lack of unanimous approach among scholars. Relevance of the research is proved by numerous publications on human, intellectual, knowledge capital, the impact of intangible as...

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Introduction. The relevance of the research topic is justified by the need for successful regional development to increase the resilience of the country to external threats and solve socio-economic problems. It is necessary to explore the possibilities of increasing regional potential by using intel...

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The food retail sector is characterized by high competition between the largest retail chains, which explains the urgency of searching for additional competitive advantages for companies. The market capitalization of companies was chosen as an indicator of competitiveness, and intangible assets were...

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From 2024, Federal Accounting Standard (FAS) 14/2022 will come into force and will become mandatory, significantly changing the rules for accounting for intangible assets. In this regard, the purpose of this research is to conduct a detailed analysis of the new regulations provided for in this docum...

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What is "intellectual capital"? There is still no clear answer to this question. But it should be noted that practically all domestic and foreign authors are unanimous in the opinion that the composition (structure) of intellectual capital includes knowledge, skills and experience of a per...

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In relation to the concept of “goodwill”, there have been many debates for decades, and it continues to be, nowadays, a topic of real interest for various categories of information users, especially in the conditions of the current economy where the resilience and performance of the companies in the...

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Intangible assets are considered a resource controlled by an economic entity arising from past events that is expected to generate future earnings. Through them we can debate the technical-material and financial developments over time and due to permanent development capacity. Today we are witnessi...

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