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