Abdel-Wahab M. Accounting and Analysis of Intangible Assets of Trade Companies

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U001523

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

26-03-2004

Specialized Academic Board

К 64.088.02

Essay

The topical accounting and analysis issues of intangible assets are examined in the thesis, which includes: is specified; Impact of e-commerce technological and organizational features on the accounting and analysis system’s design is discussed; Recommendations on principles and methodology of the valuation of intangible assets are developed; Four-stage process of intangible assets strategic management is proposed; Various methods of estimating the expected remaining life of intangible assets are proposed, including a rigorous analytical method called survivor curve analysis; Models of the efficiency valuation are built for some components of Trade Company’s intellectual property. The trade businesses, educational institutions of an economic structure.

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