Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/55995
Title: Intangible values in the accounting theoretical and applied sphere of the Eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse
Authors: Lemishovska, O.
Affiliation: Lviv Polytechnic National University
Bibliographic description (Ukraine): Lemishovska O. Intangible values in the accounting theoretical and applied sphere of the Eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse / O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 78–90.
Bibliographic description (International): Lemishovska O. Intangible values in the accounting theoretical and applied sphere of the Eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse / O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 78–90.
Is part of: Economics, Entrepreneurship, Management, 2 (7), 2020
Issue: 2
Issue Date: 24-Feb-2020
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
DOI: doi.org/10.23939/eem2020.02.078
UDC: 330.8(4/9)
657.421.32
JEL: M41
B15
N01
Keywords: intangible asset
enterprise reputation
goodwill
methodology of accouting
Scientific knowledge
Galicia territory
Number of pages: 13
Page range: 78-90
Start page: 78
End page: 90
Abstract: The evolution of the economic category “intangible value of the enterprise” and the content of the objects that present it are summarized. The historical formalization of intangible components of the value of the enterprise is given and the development of accounting methodology and methods of reflection of objects related to the concept of “intangible asset” is analyzed. The article presents theoretical and applied aspects of the reflection of intangible assets by accounting in the global and regional sections. The first part of the study highlights the generalized and systematized by the author historiography of the basic principles of accounting for intangible assets with an emphasis on existing problem aspects and ways to solve them at the turn of the century. The second part of this historical and accounting investigation reveals the panorama of solving the problem of accounting for intangible assets in Eastern Galicia. The study of this component has the character of theoretical scientific knowledge and is based on literary criticism, based on selected textbooks and scientific works of accountants of the study area. The hypothesis of the study is the assumption of the development of Western Ukrainian scientists in the period declared by the article of certain ideas that can be rationally used to develop modern concepts of accounting for intangible assets. Among the scientific novelty of the article is a proposal on the principles and approaches to writing off the value of intangible assets, as well as methods of accounting for goodwill in the accounting method, substantiated in the past. The study is based on historical-retrospective analysis, and therefore the main methods of historiographic analysis and historicalgenetic method were used.
URI: http://ena.lp.edu.ua:8080/handle/ntb/55995
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: http://www.iasplus.com/en/standards/ifrs/ifrs13
http://trove.nla.gov.au/work/13517505?
References (Ukraine): 1. IFRS 13 “Fair Value Measurement” (2013). Retrieved from: http://www.iasplus.com/en/standards/ifrs/ifrs13.
2. Baruch, L. (2018). The deterioration usefulness of financial report information and how to reverse it. [Accounting and Business Research], 48, 5, 465–493.
3. Koryagіn, M. V., Kutsik P. O. (2016) Problemi ta perspektivi rozvitku bukhgalters’koї zvіtnostі: monografіya [Problems and prospects for the development of accounting]. Kiїv: Іnterservіs [in Ukrainian].
4. Interconnected standard setting for corporate reporting. Accoutancy Europe’s thoughtleadership series. – Brussels: Accountacy Europe, 2019. 28 p.
5. Marr, В. (2007) Measuring and managing intangible valuе drivers. Business Strategy Series. Vol. 8, No. 3. P. 172–178.
6. Nazarenko, І. M. (2015) Rozvitok kategorії “kapіtal”: іstorichniy diskurs z pozitsії oblіkovogo aspektu [Development of the category “capital”: historical discourse from the standpoint of accounting]. Naukoviy vіsnik Khersons’kogo derzhavnogo unіversitetu. Serіya: Ekonomіchnі nauki. – Vip. 11. – S. 134–140. [in Ukrainian].
7. Rzhanitsyna, V. S. (2006) Buhgalterskiy uchet nematerial’nykh aktivov [Accounting for intangible assets: author]: avtoref. dis. … kand. ekon. nauk: spets. 08.00.12 – bukhgalterskiy uchet, statistika // Sankt-Peterbuskiy gosudarstvennyy universitet [in Russian].
8. Kucher, S. V., Zakharov, D. M. (2017). Іstorіya rozvitku gudvіlu yak oblіkovoї kategorії ta osnovnі pіdkhodi do yogo viznachennya [The history of development of goodwill as an accouting category and the main approaches to its definition]. Ekonomіka і suspіl’stvo. Vip. 9. 1162–1166.
9. Narisi ekonometrії і pobudovana na natsіonal’nіy polіtekonomії teorіya bukhgalters’kogo oblіku (2001). [Essays on econometrics and the theory of accounting based on national political economy]. – L’vіv: Kamenyar, 2001. – 228 s. (Yaremko I. – comment of the accounting aspect). – Lviv: Kamenyar. [in Ukrainian].
10. Yaremko, І. Y. (2009) Іdeal’niy kapіtal [Ideal capital: copyright]: svіdotstvo pro avtors’ke pravo № 7803 vіd 18.06.2009 r./ Derzhavniy departament іntelektual’noї vlasnostі Mіnіsterstva osvіti і nauki Ukraїni.
11. Pylypenko, L. M. (2016). Rozvytok kontseptsii pobudovy systemy publichnoi zvitnosti korporatsii v umovakh postindustrialnoi ekonomiky [Development of concepts for building a system of public reporting of corporations in a postindustrial economy]. Lviv: Publishing House of Lviv Polytechnic National University [in Ukrainian].
12. Courtis, J. K. (1983). Business Goodwill: Conceptual Clari – fication via Accounting, Legal and Etymological Perspectives, The Accounting Historians Journal. Vol. 10, No. 2, p. 1.
13. Chatfield, M., R. Vangermeerseh. (2014). History of accounting: an international encyclopedia / Routledge.
14. Dicksee, L. R. (1897). Goodwill and its Treatment in Accounts // The Accountant, Vol. 23. No. 115 3, January 9.
15. Dicksee, L. R., Tillyard, F. (1906). Goodwill, Gee and Co., Printers and Publischers, Trind Edition, P. 33.
16. Leake, P. D. (1921). Commercial goodwill: its History, Value and treatment in Accounts. London: Gee, 201p..
17. Hatfield, H. R. (1909). Modern Accounting, its principles and some of its problems. New York: D. Appleton.
18. Kaner H. A. New Theory of Goodwill. London: Sir I. Pitman & Sons Ltd, 1937 Retrieved from: http://trove.nla.gov.au/work/13517505? q & version ld=16028315.
19. Accounting Research Bulletin №-24 “Accounting for Intangible Assets” // Accounting Research Bulletins. – American Institute of Accountants. – 1944. P. 195–201.
20. Moralevych, Ya. (1924). Osnovy rakhunkoznavstva (lektsii na kooperatyvnykh kursakh ukrainskoi selo-spilky). Fundamentals of Accountancy (lectures on cooperative courses of the Ukrainian village-union). Terezyn: Pid zaradom upravy kursiv Ukrainskoi selianskoi spilky v Ch. – S. – R., 12 s.
21. Gorbachevskiy, V. (1946). Kurs buhgalterуi [Accounting course] [in Ukrainian].
22. Shumpeter, I. A. (2001). Istoriya economicheskogo analiza [History of Economic Analysis]. Avtonomowa [Edsi]. (Vols. 1–3). Moskow: Ekonomicheskaja shkola [in Russian].
23. Ciompa, Р. (1910). Grundrisse einer öekonometrie und die auf der Nationalökonomie aufgebaute natürliche theorie der buchhaltung; ein auf Grund neuer ökonometrischer Gleichungen erbrachter Beweis, dass alle heutigen Bilanzen falsch dargestellt werden Verlag des Handelsschulvereines in Lemberg. Lemberg: Druck von Artur Goldman in Lemberg.
24. Stern, R. (1902). Buchhaltungs-Lexikon. Wien und Leipzig.
25. Reisch, R., Kreibig J. (1907, 1909). Bilanzund Steuer. I Band Wien, II Band Wien.
26. Simon, G. (1899). Di Bilalanzen der Uftigenfellitaften. German Veit Simon. Berlin.
27. Staub, Herman (1906): Kommentar zum Handels – Gesetzbuch. 8. Auflage; Staub – Hachenburg (1913): Kommentar zum Gesetz, betreffend die Gesellschaften mit beschrankter Haftung. 4 Auflage.
28. Sher, I. F. (1925). Buhgalteriya i balans: per. s nem [Accounting and balance] M.: Izd-vo “Ekonomicheskaya zhizn”. [in Russian].
29. Au, Juliusz. (1899). Nauka rachunkowosci dla potrzeb cospodarstwa wiejskiego zastosowanej. Lwow: I. Zwiazkowa drukarnja we Lwowe.
30. Sciborski, A. (1912). Podręcznik do nauki rachunkowości ogólnej i państwowej. Opracowany wedlug wykladów radcy Dworu Tadeusza KlusikOrzechowskiego na c.k Uniwersytecie we Lwowie: cześć I. Lwów: Drukarnja szcęsnego Bednarskiego we lwowie, nakladem wydawcy.
31. Góra, W. (1920). Bilanse. Studja ekonomiki prywatnej / Witołd Góra. Lwów – Warszawa: Książnica t-wa Nauczycieli szkół wyżsżych.
32. Tomanek, F. (1923). Ksiegowość kupiecka: pojedyncza i podwójna (z dołaczonemi wzorami 19 ksiąg handlowych). Podręcznik dla szkół i przedsiebiorstw handlowych. Odbito na papieerze w drukarni K. S. Jakubowskiego. wo Lwówie.
References (International): 1. IFRS 13 "Fair Value Measurement" (2013). Retrieved from: http://www.iasplus.com/en/standards/ifrs/ifrs13.
2. Baruch, L. (2018). The deterioration usefulness of financial report information and how to reverse it. [Accounting and Business Research], 48, 5, 465–493.
3. Koryagin, M. V., Kutsik P. O. (2016) Problemi ta perspektivi rozvitku bukhgalterskoi zvitnosti: monografiya [Problems and prospects for the development of accounting]. Kiiv: Interservis [in Ukrainian].
4. Interconnected standard setting for corporate reporting. Accoutancy Europe’s thoughtleadership series, Brussels: Accountacy Europe, 2019. 28 p.
5. Marr, V. (2007) Measuring and managing intangible value drivers. Business Strategy Series. Vol. 8, No. 3. P. 172–178.
6. Nazarenko, I. M. (2015) Rozvitok kategorii "kapital": istorichniy diskurs z pozitsii oblikovogo aspektu [Development of the category "capital": historical discourse from the standpoint of accounting]. Naukoviy visnik Khersonskogo derzhavnogo universitetu. Seriya: Ekonomichni nauki, Vip. 11, S. 134–140. [in Ukrainian].
7. Rzhanitsyna, V. S. (2006) Buhgalterskiy uchet nematerial’nykh aktivov [Accounting for intangible assets: author]: avtoref. dis. … kand. ekon. nauk: spets. 08.00.12 – bukhgalterskiy uchet, statistika, Sankt-Peterbuskiy gosudarstvennyy universitet [in Russian].
8. Kucher, S. V., Zakharov, D. M. (2017). Istoriya rozvitku gudvilu yak oblikovoi kategorii ta osnovni pidkhodi do yogo viznachennya [The history of development of goodwill as an accouting category and the main approaches to its definition]. Ekonomika i suspilstvo. Vip. 9. 1162–1166.
9. Narisi ekonometrii i pobudovana na natsionalniy politekonomii teoriya bukhgalterskogo obliku (2001). [Essays on econometrics and the theory of accounting based on national political economy], Lviv: Kamenyar, 2001, 228 s. (Yaremko I, comment of the accounting aspect), Lviv: Kamenyar. [in Ukrainian].
10. Yaremko, I. Y. (2009) Idealniy kapital [Ideal capital: copyright]: svidotstvo pro avtorske pravo No 7803 vid 18.06.2009 r./ Derzhavniy departament intelektualnoi vlasnosti Ministerstva osviti i nauki Ukraini.
11. Pylypenko, L. M. (2016). Rozvytok kontseptsii pobudovy systemy publichnoi zvitnosti korporatsii v umovakh postindustrialnoi ekonomiky [Development of concepts for building a system of public reporting of corporations in a postindustrial economy]. Lviv: Publishing House of Lviv Polytechnic National University [in Ukrainian].
12. Courtis, J. K. (1983). Business Goodwill: Conceptual Clari – fication via Accounting, Legal and Etymological Perspectives, The Accounting Historians Journal. Vol. 10, No. 2, p. 1.
13. Chatfield, M., R. Vangermeerseh. (2014). History of accounting: an international encyclopedia, Routledge.
14. Dicksee, L. R. (1897). Goodwill and its Treatment in Accounts, The Accountant, Vol. 23. No. 115 3, January 9.
15. Dicksee, L. R., Tillyard, F. (1906). Goodwill, Gee and Co., Printers and Publischers, Trind Edition, P. 33.
16. Leake, P. D. (1921). Commercial goodwill: its History, Value and treatment in Accounts. London: Gee, 201p..
17. Hatfield, H. R. (1909). Modern Accounting, its principles and some of its problems. New York: D. Appleton.
18. Kaner H. A. New Theory of Goodwill. London: Sir I. Pitman & Sons Ltd, 1937 Retrieved from: http://trove.nla.gov.au/work/13517505? q & version ld=16028315.
19. Accounting Research Bulletin №-24 "Accounting for Intangible Assets", Accounting Research Bulletins, American Institute of Accountants, 1944. P. 195–201.
20. Moralevych, Ya. (1924). Osnovy rakhunkoznavstva (lektsii na kooperatyvnykh kursakh ukrainskoi selo-spilky). Fundamentals of Accountancy (lectures on cooperative courses of the Ukrainian village-union). Terezyn: Pid zaradom upravy kursiv Ukrainskoi selianskoi spilky v Ch, S, R., 12 s.
21. Gorbachevskiy, V. (1946). Kurs buhgalterui [Accounting course] [in Ukrainian].
22. Shumpeter, I. A. (2001). Istoriya economicheskogo analiza [History of Economic Analysis]. Avtonomowa [Edsi]. (Vols. 1–3). Moskow: Ekonomicheskaja shkola [in Russian].
23. Ciompa, R. (1910). Grundrisse einer öekonometrie und die auf der Nationalökonomie aufgebaute natürliche theorie der buchhaltung; ein auf Grund neuer ökonometrischer Gleichungen erbrachter Beweis, dass alle heutigen Bilanzen falsch dargestellt werden Verlag des Handelsschulvereines in Lemberg. Lemberg: Druck von Artur Goldman in Lemberg.
24. Stern, R. (1902). Buchhaltungs-Lexikon. Wien und Leipzig.
25. Reisch, R., Kreibig J. (1907, 1909). Bilanzund Steuer. I Band Wien, II Band Wien.
26. Simon, G. (1899). Di Bilalanzen der Uftigenfellitaften. German Veit Simon. Berlin.
27. Staub, Herman (1906): Kommentar zum Handels – Gesetzbuch. 8. Auflage; Staub – Hachenburg (1913): Kommentar zum Gesetz, betreffend die Gesellschaften mit beschrankter Haftung. 4 Auflage.
28. Sher, I. F. (1925). Buhgalteriya i balans: per. s nem [Accounting and balance] M., Izd-vo "Ekonomicheskaya zhizn". [in Russian].
29. Au, Juliusz. (1899). Nauka rachunkowosci dla potrzeb cospodarstwa wiejskiego zastosowanej. Lwow: I. Zwiazkowa drukarnja we Lwowe.
30. Sciborski, A. (1912). Podręcznik do nauki rachunkowości ogólnej i państwowej. Opracowany wedlug wykladów radcy Dworu Tadeusza KlusikOrzechowskiego na c.k Uniwersytecie we Lwowie: cześć I. Lwów: Drukarnja szcęsnego Bednarskiego we lwowie, nakladem wydawcy.
31. Góra, W. (1920). Bilanse. Studja ekonomiki prywatnej, Witołd Góra. Lwów – Warszawa: Książnica t-wa Nauczycieli szkół wyżsżych.
32. Tomanek, F. (1923). Ksiegowość kupiecka: pojedyncza i podwójna (z dołaczonemi wzorami 19 ksiąg handlowych). Podręcznik dla szkół i przedsiebiorstw handlowych. Odbito na papieerze w drukarni K. S. Jakubowskiego. wo Lwówie.
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 2



Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.