Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/55997
Title: Development of accounting for intangible assets based on the theory of intellectual capital
Authors: Legenchuk, S.
Iskorostenska, S.
Affiliation: Zhytomyr Polytechnic State University
Bibliographic description (Ukraine): Legenchuk S. Development of accounting for intangible assets based on the theory of intellectual capital / S. Legenchuk, S. Iskorostenska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 102–111.
Bibliographic description (International): Legenchuk S. Development of accounting for intangible assets based on the theory of intellectual capital / S. Legenchuk, S. Iskorostenska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 102–111.
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/eem2020.02.102
UDC: 657.1
658.01
JEL: M41
N01
Keywords: intangible assets
intellectual assets
balance sheet
accounting
capital
Number of pages: 10
Page range: 102-111
Start page: 102
End page: 111
Abstract: The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation. Intellectual capital is a necessary part of the economic policy of a modern enterprise. The study aimed to determine the essential characteristics and structure of intellectual capital. To achieve this goal, we were focused on the next tasks: determination of the intellectual asset, research in the framework of the legislative requirements of accounting for the composition of intangible assets, and improvement of accounting process of valuation of intangible assets. During the research following general and specific scientific methods were used: theoretical generalization, analogy, abstraction, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issues
URI: http://ena.lp.edu.ua:8080/handle/ntb/55997
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: https://www.researchgate.net/publication/228554261_Alternative_accounting_to_manage_intellectual_capital
https://www.kpi.kharkov.ua/archive/MicroCAD/2014/S25/ОРГАНІЗАЦІЯ
https://ela.kpi.ua/bitstream/123456789/20080/1/Скоробогатова_Н
References (Ukraine): 1. The civil code of Ukraine with amendments and additions made by law of Ukraine from April 13, 2020 No. 553-IX. [in Ukrainian]
2. Accounting Standard 8 “Intangible Assets”, approved by the Order of the Ministry of Finance of Ukraine dated 24.10.99 No. 242. [in Ukrainian]
3. Boda, G., & Szlávik, P. (2007). Alternative Accounting to Manage Intellectual Capital. Electronic Journal of Knowledge Management, 5(1). Retrieved from: https://www.researchgate.net/publication/228554261_Alternative_accounting_to_manage_intellectual_capital
4. Bruking, A. (2007). Intellektualnyiy kapital: klyuch k uspehu v novom tyisyacheletii. [Intellectual capital: the key to success in the new millennium]. Moscow: RGB [in Russian]
5. Yershova, N. Yu., & Kokhna, D. Yu. (2014). Orhanizatsiia obliku vlasnoho kapitalu na pidpryiemstvi. Retrieved from: https://www.kpi.kharkov.ua/archive/MicroCAD/2014/S25/ОРГАНІЗАЦІЯ %20ОБЛІКУ %20ВЛАСНОГО %20КАПІТАЛУ %20НА %20ПІДПРИЄМСТВІ.pdf [in Ukrainian]
6. Eskindarov, M. (1999). Razvitie korporativnyih otnosheniy v sovremennoy rossiyskoy ekonomike [Development of corporate relations in the modern Russian economy]. M.: Respublika. .
7. Illiashenko, S. M. (2011). Intelektualnyi kapital VNZ yak zaporuka yoho innovatsiinoho rozvytku: sutnist, struktura, pidkhody do otsinky [Intellectual capital of the university as a guarantee of its innovative development: essence, structure, approaches to evaluation]. Marketynh i menedzhment innovatsii – Marketing and management of innovations, (1), 145–154[in Ukrainian].
8. Kovalenko, M. A. (2007). Teoriia i metodolohiia upravlinnia rozvytkom rehionalnoho hospodarskoho kompleksu v konteksti ekonomiky znan [Theory and methodology of management development of the regional economic complex in the context of the knowledge economy. Kherson: Oldy plus. [in Ukrainian]
9. Maliuha, N. M. (2006). Kontseptsiia rozvytku bukhhalterskoho obliku v Ukraini: teoretykometodolohichni osnovy. [The concept of development of accounting in Ukraine: theoretical and methodological foundations]. Zhytomyr: ZhDTU, 84. [in Ukrainian]
10. Tymoshchuk, S. P. (2019). Problemy obliku intelektualnoho kapitalu v suchasnykh umovakh hospodariuvannia. Mizhnarodne naukovotekhnichne spivrobitnytstvo: pryntsypy, mekhanizmy, efektyvnist, 165–166 [in Ukrainian]
11. Skorobohatova, N. Ye. (2017). Bukhhalterskyi oblik. Retrieved from: https://ela.kpi.ua/bitstream/123456789/20080/1/Скоробогатова_Н П_Бухоблік_.pdf [in Ukrainian]
12. Styuart, T. A. (2007). Intellektualnyiy kapital. Novyiy istochnik bogatstva organizatsiy. [Intellectual Capital. New source wealth organizations]. Moscow: Pokolenie [in Russian]
13. Yaremko, I. Y., Pylypenko, L. M., & Podolchak, N. Yu. (2017). Metodolohichni pidkhody do obliku intelektualnoho potentsialu kompanii na osnovi kontseptsii zberezhennia intelektualnoho kapitalu [Methodological approaches to companies intellectual potential accounting for based on the concept of intellectual capital maintenance]. Visnyk Natsionalnoho universytetu Lvivska politekhnika. Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku, (862), 281–287. [in Ukrainian]
References (International): 1. The civil code of Ukraine with amendments and additions made by law of Ukraine from April 13, 2020 No. 553-IX. [in Ukrainian]
2. Accounting Standard 8 "Intangible Assets", approved by the Order of the Ministry of Finance of Ukraine dated 24.10.99 No. 242. [in Ukrainian]
3. Boda, G., & Szlávik, P. (2007). Alternative Accounting to Manage Intellectual Capital. Electronic Journal of Knowledge Management, 5(1). Retrieved from: https://www.researchgate.net/publication/228554261_Alternative_accounting_to_manage_intellectual_capital
4. Bruking, A. (2007). Intellektualnyiy kapital: klyuch k uspehu v novom tyisyacheletii. [Intellectual capital: the key to success in the new millennium]. Moscow: RGB [in Russian]
5. Yershova, N. Yu., & Kokhna, D. Yu. (2014). Orhanizatsiia obliku vlasnoho kapitalu na pidpryiemstvi. Retrieved from: https://www.kpi.kharkov.ua/archive/MicroCAD/2014/S25/ORHANIZATsIIa %20OBLIKU %20VLASNOHO %20KAPITALU %20NA %20PIDPRYIeMSTVI.pdf [in Ukrainian]
6. Eskindarov, M. (1999). Razvitie korporativnyih otnosheniy v sovremennoy rossiyskoy ekonomike [Development of corporate relations in the modern Russian economy]. M., Respublika. .
7. Illiashenko, S. M. (2011). Intelektualnyi kapital VNZ yak zaporuka yoho innovatsiinoho rozvytku: sutnist, struktura, pidkhody do otsinky [Intellectual capital of the university as a guarantee of its innovative development: essence, structure, approaches to evaluation]. Marketynh i menedzhment innovatsii – Marketing and management of innovations, (1), 145–154[in Ukrainian].
8. Kovalenko, M. A. (2007). Teoriia i metodolohiia upravlinnia rozvytkom rehionalnoho hospodarskoho kompleksu v konteksti ekonomiky znan [Theory and methodology of management development of the regional economic complex in the context of the knowledge economy. Kherson: Oldy plus. [in Ukrainian]
9. Maliuha, N. M. (2006). Kontseptsiia rozvytku bukhhalterskoho obliku v Ukraini: teoretykometodolohichni osnovy. [The concept of development of accounting in Ukraine: theoretical and methodological foundations]. Zhytomyr: ZhDTU, 84. [in Ukrainian]
10. Tymoshchuk, S. P. (2019). Problemy obliku intelektualnoho kapitalu v suchasnykh umovakh hospodariuvannia. Mizhnarodne naukovotekhnichne spivrobitnytstvo: pryntsypy, mekhanizmy, efektyvnist, 165–166 [in Ukrainian]
11. Skorobohatova, N. Ye. (2017). Bukhhalterskyi oblik. Retrieved from: https://ela.kpi.ua/bitstream/123456789/20080/1/Skorobohatova_N P_Bukhoblik_.pdf [in Ukrainian]
12. Styuart, T. A. (2007). Intellektualnyiy kapital. Novyiy istochnik bogatstva organizatsiy. [Intellectual Capital. New source wealth organizations]. Moscow: Pokolenie [in Russian]
13. Yaremko, I. Y., Pylypenko, L. M., & Podolchak, N. Yu. (2017). Metodolohichni pidkhody do obliku intelektualnoho potentsialu kompanii na osnovi kontseptsii zberezhennia intelektualnoho kapitalu [Methodological approaches to companies intellectual potential accounting for based on the concept of intellectual capital maintenance]. Visnyk Natsionalnoho universytetu Lvivska politekhnika. Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku, (862), 281–287. [in Ukrainian]
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 2



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