首页    期刊浏览 2024年11月25日 星期一
登录注册

文章基本信息

  • 标题:Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions
  • 本地全文:下载
  • 作者:Marzena Strojek-Filus ; Viktoriia Dremliuha
  • 期刊名称:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
  • 印刷版ISSN:2543-9103
  • 电子版ISSN:2543-411X
  • 出版年度:2018
  • 卷号:22
  • 期号:2
  • 页码:51-57
  • DOI:10.5604/01.3001.0012.4275
  • 语种:English
  • 出版社:Bielsko-Biała School of Finance and Law
  • 摘要:The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.
  • 关键词:intangible assets;Polish accounting law;Ukrainian accounting law;the principle of comparison in accounting;financial statement
国家哲学社会科学文献中心版权所有