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THE ECONOMIC ENTITY AND THE CLASSIFICATION OF INTANGIBLE ASSETS
Journal: Scientia fructuosa (Vol.81, No. 1)Publication Date: 2012-02-10
Authors : POZHARSKA Liudmyla;
Page : 33-43
Keywords : ;
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Abstract
Analysis of theoretical approaches to the interpretation of the economic substance of intangible assets. Generalized criteria for the recognition of objects in this category accounted for. A scientifically based classification methodology for improving accounting and analysis of objects of intangible assets.
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