PROBLEMS OF ACCOUNTING AND ESTIMATING OF THE SOFTWARE AS AN INTANGIBLE ASSET OF THE ENTERPRISE
Journal: University Economic Bulletin (Vol.1, No. 20)Publication Date: 2013-03-26
Authors : Oksana Perchuk;
Page : 74-78
Keywords : computer software; intangible assets; inventory; evaluation software;
Abstract
The article focuses on the importance of the contribution of intangible assets in the activities of modern enterprises. The basic problems of assessing and recording the software, as a relatively new form of intangible assets, proposed solutions to the problems identified.
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