Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions

• Autorzy: Marzena Strojek-Filus , Viktoriia Dremliuha
• Języki publikacji: EN

Abstrakty

EN

The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.

Słowa kluczowe

EN

intangible assets; Polish accounting law; Ukrainian accounting law; the principle of comparison in accounting; financial statement

• Wydawca: Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
• Czasopismo: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
• Rocznik: 2018
• Numer: 2
• Strony: 51-57

Daty

wydano

2018-07-20

Twórcy

autor

Marzena Strojek-Filus

• Department of Accounting, Financial Accounting Department, University of Economics in Katowice ul. Bogucicka 3a 40-287 Katowice - Poland ,

autor

Viktoriia Dremliuha

• Wyższa Szkoła Finansów i Prawa w Bielsku-Białej,

Bibliografia

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