Internally generated intangible assets: features of recognition and directions for improving accounting
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| Názov: | Internally generated intangible assets: features of recognition and directions for improving accounting |
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| Autori: | S.F. Lehenchuk, V.R. Ocheredko |
| Zdroj: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 46, Pp 24-31 (2020) |
| Informácie o vydavateľovi: | Zhytomyr State Technological University, 2020. |
| Rok vydania: | 2020 |
| Predmety: | research and development costs, innovations, Accounting. Bookkeeping, recognition criteria, 9. Industry and infrastructure, HF5601-5689, internally generated intangible assets |
| Popis: | The expediency of improving the current accounting methodology of internally generated intangible assets has been grounded. The criteria for the recognition of internally generated intangible assets in accordance with national and international accounting standards have been analyzed. The features of accounting for internally generated intangible assets according to GAAP US have been disclosed. The order and types of costs capitalized as part of the value of intangible assets have been considered. The proposals of domestic and foreign scientists on improving the accounting procedure for the costs of research and development have been analyzed. The influence of research and development costs on the performance of Ukrainian and American pharmaceutical enterprises based on the use of the multiple linear regression model has been determined. The necessity of improving the accounting of research and development costs by taking into account industry specifics, expanding the possibilities of applying professional judgment and disclosing detailed information in specialized reports has been grounded. «Soft» ways to improve the accounting organization system in order to provide relevant information about the process of creating intangible assets at the enterprise have been suggested. |
| Druh dokumentu: | Article Other literature type |
| ISSN: | 1994-1749 |
| DOI: | 10.26642/pbo-2020-2(46)-24-31 |
| Prístupová URL adresa: | http://pbo.ztu.edu.ua/article/download/210844/210888 https://doaj.org/article/357c83c12f3445c88dc921255d902427 http://pbo.ztu.edu.ua/article/view/210844 http://pbo.ztu.edu.ua/article/view/210844/210888 |
| Rights: | CC BY NC |
| Prístupové číslo: | edsair.doi.dedup.....4e5de78b28e6a82a01b6b5fdc2391cff |
| Databáza: | OpenAIRE |
Nájsť tento článok vo Web of Science | Abstrakt: | The expediency of improving the current accounting methodology of internally generated intangible assets has been grounded. The criteria for the recognition of internally generated intangible assets in accordance with national and international accounting standards have been analyzed. The features of accounting for internally generated intangible assets according to GAAP US have been disclosed. The order and types of costs capitalized as part of the value of intangible assets have been considered. The proposals of domestic and foreign scientists on improving the accounting procedure for the costs of research and development have been analyzed. The influence of research and development costs on the performance of Ukrainian and American pharmaceutical enterprises based on the use of the multiple linear regression model has been determined. The necessity of improving the accounting of research and development costs by taking into account industry specifics, expanding the possibilities of applying professional judgment and disclosing detailed information in specialized reports has been grounded. «Soft» ways to improve the accounting organization system in order to provide relevant information about the process of creating intangible assets at the enterprise have been suggested. |
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| ISSN: | 19941749 |
| DOI: | 10.26642/pbo-2020-2(46)-24-31 |