INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY

The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their class...

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Autores principales:	D. V. Voyko, A. V. Voyko
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	intangible assets management digitalization cost valuation Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/209f74c209984dbbb53a65a35153d792
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spelling	oai:doaj.org-article:209f74c209984dbbb53a65a35153d7922021-12-03T07:43:30ZINTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY1816-42772686-841510.26425/1816-4277-2019-9-112-117https://doaj.org/article/209f74c209984dbbb53a65a35153d7922019-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1721https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their classification and distribution to homogeneous groups, that allows us create and clarify intangibles’ management policy in terms of digitalization. In addition, the authors have paid attention in the article to the issues of intangible assets valuation. Basic stages of intangible`s assessment have been analyzed, as well as current problems of estimation of true value of intangible assets.D. V. VoykoA. V. VoykoPublishing House of the State University of Managementarticleintangible assetsmanagementdigitalizationcostvaluationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 9, Pp 112-117 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	intangible assets management digitalization cost valuation Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	intangible assets management digitalization cost valuation Sociology (General) HM401-1281 Economics as a science HB71-74 D. V. Voyko A. V. Voyko INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
description	The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their classification and distribution to homogeneous groups, that allows us create and clarify intangibles’ management policy in terms of digitalization. In addition, the authors have paid attention in the article to the issues of intangible assets valuation. Basic stages of intangible`s assessment have been analyzed, as well as current problems of estimation of true value of intangible assets.
format	article
author	D. V. Voyko A. V. Voyko
author_facet	D. V. Voyko A. V. Voyko
author_sort	D. V. Voyko
title	INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
title_short	INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
title_full	INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
title_fullStr	INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
title_full_unstemmed	INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
title_sort	intangible assets: issues of accounting and management in the context of digitalization of the economy
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/209f74c209984dbbb53a65a35153d792
work_keys_str_mv	AT dvvoyko intangibleassetsissuesofaccountingandmanagementinthecontextofdigitalizationoftheeconomy AT avvoyko intangibleassetsissuesofaccountingandmanagementinthecontextofdigitalizationoftheeconomy
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INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY

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