Совершенствование бухгалтерского учета нематериальных активов в сельскохозяйственных организациях Беларуси
2011
Selyukov, Yu.N. | Chabatul, V.V. | Severinova, M.V., National Academy of Sciences, Minsk (Belarus). Institute of System Studies in Agro - Industrial Complex | Leuta, N.A., Belarus State Academy of Agriculture, Gorki (Belarus)
In modern economic conditions of the Republic of Belarus the problem of development of intangible assets in accounting has become a specific category of market economy with the purpose of approximation of registration practice to the international standards. The basic directions of modernization of non-material actives in bookkeeping were considered. There was proposed a number of measures for the solution of key problems which will make it possible to increase a transparency of book keeping and reporting, efficiency of intellectual property objects use. In course of the study there was developed and proposed a structure of intangible capital. There were analyzed the main regulatory legal acts of the Republic of Belarus, which regulate the system of accounting of intangible assets in the country.
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