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 SM ISO690:2012ЛЕГЕНЧУК, Сергей, ДЕРКАЧ, Надежда. Проблемы бухгалтерского учета интеллектуального капитала в Украине в smart-логистических системах. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 15. ISBN 978-9975-142-57-1. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2019 | ||||||
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Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" Chisinău, Moldova, 1-2 noiembrie 2019 | ||||||
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| Pag. 15-15 | ||||||
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The relevance of conducting research on the management of the intellectual capital of an enterprise has been substantiated. The features of the normative regulation of accounting for intangible assets in accordance with Ukrainian accounting standards and IAS have been considered. The methods of valuation of the intellectual capital of the enterprise have been analyzed. The necessity of improving the existing system of recognition, accounting reflection and valuation of intangible assets of an enterprise has been substantiated. The main problems of accounting for intellectual capital in smart-logistics enterprises has been described |
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| Cuvinte-cheie accounting, intellectual capital, smart-logistics systems |
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