Actual problems of audit of intangible assets and areas of their solution

Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна (2016) Actual problems of audit of intangible assets and areas of their solution. Вісник Одеського національного університету. Економіка, 21 (10). pp. 144-148. ISSN 2304 - 0920

[img]
Preview
Text
Shendryhorenko_article_20_10_2016.pdf.pdf

Download (179kB) | Preview

Abstract

The article analyzes the essence of intangible assetswhich is used in practical activity of business. One carry out a critical assessment of laws and regulations governing the accounting of intangible assets. It analyzed the place and importance of internal audit in activities of business entities. It studied topical questions for the organization and methods of the internal audit of intangible assets in the industry. One proposed a sequence of carrying out the process of internal audit operations revenue, movement and elimination of intangible assets in enterprises

Item Type: Article
Uncontrolled Keywords: internal audit, an intangible asset, control, enterprise, reporting
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: 02 Aug 2017 11:11
Last Modified: 02 Aug 2017 11:11
URI: http://elibrary.donnuet.edu.ua/id/eprint/34

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year

View more statistics