?????? ???????? ??????? ????????-???????????? ???????????? ????????? ???????????? ???????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
?????? ???????? ??????? ????????-???????????? ???????????? ????????? ???????????? ???????
Analysis of current problematic issues of accounting and analytical support of software development |
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| Creator |
??????, ?.?.
Perviy, I.V. |
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| Subject |
??????????? ????????
??????? ?? ??????????? ?? ???????? ????????????? ?????? ?? ???????? ???????????? ??????? research and development costs capitalization of software development costs |
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| Description |
???????????? ???????????? ?????????? ???????? ?????????? ? ????? ???????? ????????-???????????? ???????????? ????????? ???????????? ???????. ?????????????? ??????? ???????? ?????????? ???? ?????????? ???????? ??????????? ??-?????? ? ???????. ???????????? ??????????? ???????????? ??????? ???????????? ????????? ??? ??? ?????????? ???????? ?????????? ? ????? ?????????? ???????????? ???????? ?????????? ?????????. ????????? ?????? ???????? ???????? ?? ????????????? ?????? ?? ??????????? ?? ????????, ?? ?????????? ????????? ???????????? ??????? ? ???????????? ?(?)??, ???? ?? GAAP US. ????????? ?????????? ?????? ?????????? ?? ?????? ???????? ?????? ? ???? 38 ?????????????? ???????. ?????????? ??????? ???????? ?????????? ???????????? ???????????? ??????? ?? ?????????????? ????????, ??????????? ??? ?????? ?????????? ???? ?? ??? ???????? ??????????? ?????????. ????????????? ?????????? ?????? ?? ?????????? ???????????? ???????????? ??????? ?? ??????????? ???????? ?? ???????????? ????????? ??????????? ?????? ??????? ????? ??????????????? ?????????. The necessity of research in the sphere of development of accounting and analytical support of computer programs creation has been grounded. Existing government initiatives on further development of IT-industry companies in Ukraine have been analyzed. The expediency of using the term ?computer program? in carrying out the research in the field of accounting of software development has been grounded. The analysis of existing approaches to the capitalization of research and development costs relating to the creation of computer programs in national accounting standards, IFRS and GAAP US has been carried out. The research stage and development stage under IFRS 38 ?Intangible Assets? have been compared. The possible options of accounting reflection for the computer software on copyright and industrial property accounts have been considered. The author?s approach to accounting reflection of computer software taking into account the nature and characteristics of the legal regulation of intellectual property rights has been suggested. |
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| Date |
2016-04-12T07:07:07Z
2016-04-12T07:07:07Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2735
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
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