Сhugrii N. Accounting management of intangible assets in research institutions.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0419U003830

Applicant for

Specialization

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

18-09-2019

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

The dissertation is devoted to deepening of theoretical, methodological and organizational provisions and development of practical recommendations on improvement of accounting support of management of intangible assets in research institutions of agrarian sphere. The economic essence of intangible assets has been clarified, the relationship with the definitions of «intellectual capital», «intellectual property» has been investigated. The classification of intangible assets has been expanded to include industry specificities.

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