Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Definition and classification of intangible assets
Available online: 6 November 2012 Subject Heading: Account problems JEL Classification:
In the article the criteria for recognition of intangible assets as of the object of accounting, to clarify the definition of intangible assets considered intangible assets and their classification is proposed to reflect the economic and the right of new features. Keywords: intangible assets, intellectual property, intellectual capital, intellectual assets, goodwill |
ISSN 2311-9381 (Online)
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