Intangible assets as an object enterprise of accounting and auditing

Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна (2016) Intangible assets as an object enterprise of accounting and auditing. Глобальні та національні проблеми економіки (13). 625 - 628. ISSN 2413 -3965


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In this article it research the necessity classification features of intangible assets. It generalized differences to determine the classification of intangible assets by national normative documents and International Accounting Standard 38. It concretized advantages of the SAP R / 3 to automate the accounting process for mining companies in city Kryvyi Rih. It shows the characteristics modules of «Management Accounting and Reporting», «Finance» of the system SAP R / 3 which is used for the automation of the administrative account. It submit proposals to determine the stages of the audit operations with intangible assets

Item Type: Article
Uncontrolled Keywords: intangible asset, accountability unit, Ukraine GAAP № 8, SAP R / 3, internal audit
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation
Depositing User: Адміністратор репозиторію
Date Deposited: 31 Jul 2017 07:19
Last Modified: 31 Jul 2017 07:22

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