КФУ. Карточка публикации. The problem of accounting for the costs incurred after the initial recognition of an intangible asset

КАЗАНСКИЙ
ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ

RUS

- EN
- 中文
- ES

THE PROBLEM OF ACCOUNTING FOR THE COSTS INCURRED AFTER THE INITIAL RECOGNITION OF AN INTANGIBLE ASSET

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2014

Язык

английский

Авторы, сотрудники КФУ

Ветошкина Елена Юрьевна, автор

Тухватуллин Руслан Шавкатович, автор

Библиографическое описание на языке оригинала

Vetoshkina E.Y, Tukhvatullin R.S., The problem of accounting for the costs incurred after the initial recognition of an intangible asset//Mediterranean Journal of Social Sciences. - 2014. - Vol.5, Is.24. - P.52-55.

Аннотация

Mediterranean Journal of Social Sciences

Ключевые слова

intangible assets, maintenance costs, the costs for software revision, initial recognition

Название журнала

Mediterranean Journal of Social Sciences

URL

http://www.scopus.com/inward/record.url?eid=2-s2.0-84911381112&partnerID=40&md5=162e3b744232be74dba3bf2610d4dfd6

Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку

https://repository.kpfu.ru/?p_id=141065

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ветошкина Елена Юрьевна	ru_RU
dc.contributor.author	Тухватуллин Руслан Шавкатович	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Vetoshkina E.Y, Tukhvatullin R.S., The problem of accounting for the costs incurred after the initial recognition of an intangible asset//Mediterranean Journal of Social Sciences. - 2014. - Vol.5, Is.24. - P.52-55.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=141065	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of disclosing information on the costs of completion of intangible assets. IAS 38 Intangible assets contain the extensive list of norms regulating initial recognition and approaches to the assets evaluation at initial and further recognition and determines the rules of intangible assets. However, the problem of accounting for the additional costs incurred after the initial recognition of intangible assets is not illustrated enough.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	intangible assets	ru_RU
dc.subject	maintenance costs	ru_RU
dc.subject	the costs for software revision	ru_RU
dc.subject	initial recognition	ru_RU
dc.title	The problem of accounting for the costs incurred after the initial recognition of an intangible asset	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU