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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Abstract
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 |
| URI: | http://elibrary.donnuet.edu.ua/id/eprint/13 |
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