INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY
https://doi.org/10.26425/1816-4277-2019-9-112-117
Abstract
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.
About the Authors
D. V. Voyko
State University of Management
Russian Federation
Russian Federation
Voyko Daria V. – Candidate of Economic Sciences
Moscow
A. V. Voyko
State University of Management
Russian Federation
Russian Federation
Voyko Alexander V. – Candidate of Economic Sciences
Moscow
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Review
For citations:
Voyko D.V., Voyko A.V. INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY. Vestnik Universiteta. 2019;(9):112-117. (In Russ.) https://doi.org/10.26425/1816-4277-2019-9-112-117
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