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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
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Peculiarities of Reflection of Software on Accounts |
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| Creator |
?????????, ????? ??????????
Bilyachenko, O.L. |
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| Subject |
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????????????? ?????? ???????? ???????????? |
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| Description |
??????? ???????? ???????? ??????? ?? ?????????????? ??????? ?????????? ?? ??????????? ?????????? ?????????? ?????????, ???????? (??????????) ??????????????? ?????? ??????? ?? ???????? ??????????????? ?????? ?????????? ????????? ?? ?????? ???? ?????????? ???????? ???????? ??????????? ???????????? ?????????????? ???????. ????????????? ???????? ??????????????? ?????? ??????????? ????????????, ?? ???????? ??????????? ?? ????????????? ??????????? ?????? ?????? ?? ?????????? ??????? ?????? ?? ??????????? ?????????? ??? ???. Criteria of assets and intangible assets recognition according to International Financial Reporting Standards, Ukrainian and Russian Accounting Standards, on the basis of which the algorithm of recognition of software as an intangible asset was worked out, have been studied. Methods of accounting for software, which take into consideration tangible and intangible peculiarities of this asset and provides the presentation of true and fair information about them, have been suggested. |
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| Date |
2016-12-07T11:36:20Z
2016-12-07T11:36:20Z 2010-12-27 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5328
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| Language |
uk
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| Publisher |
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