INTELLECTUAL PROPERTY AS AN ACCOUNTING OBJECT

Authors

  • O. A. Saverskyi Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • V. L. Naumenko Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • M. O. Falchiyan Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/stp2008/15619

Keywords:

standard, intellectual property, accounting

Abstract

The article deals with the main aspects of accounting of intellectual property in compliance with Ukrainian and international standards of the accounting. It considers the method suggested by I. Zhuravskaya as well as its efficiency under necessity of an enterprise to use the intellectual property object immediately after completion of its creation.

Author Biographies

O. A. Saverskyi, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

O. A. Saverskyi

V. L. Naumenko, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

V. L. Naumenko

M. O. Falchiyan, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

M. O. Falchiyan

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Published

2008-06-25

How to Cite

Saverskyi, O. A., Naumenko, V. L., & Falchiyan, M. O. (2008). INTELLECTUAL PROPERTY AS AN ACCOUNTING OBJECT. Science and Transport Progress, (22), 258–261. https://doi.org/10.15802/stp2008/15619

Issue

No. 22 (2008): ISSUE 22

Section

ECONOMICS AND МANAGEMENT

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