Kolchar Y. Accounting valuation of the customer base as the intangible assets of banking institutions

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U000283

Thesis Registration Form

0415U000283.pdf

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

26-12-2014

Specialized Academic Board

Д 41.055.03

Odessa National Economic University

Essay

The theoretical principles for recognizing and measuring customer base as an intangible asset of a bank are investigated in the dissertation . The complex methodological approach to accounting valuation of a customer base as an identifiable intangible asset in the purchase price allocation of the bank is elaborated and the recommendations of the accounting reflection of the client base in the financial statements of banks are provided.

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Files

aref.doc

dis.doc

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