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.
Показать больше [+] Меньше [-]Ключевые слова АГРОВОК
Библиографическая информация
Эту запись предоставил National Academy of Sciences of Belarus