Теоретичні основи оцінки та обліку нематеріальних активів в Україні

Abstract

In this article you can find the study of the main of intangible assets, the determination of their role for national enterprises, the description of problems connected with the estimation and registration of assets in question and the ways of their solving, as well as the conclusions concerning the practicability of using intangible assets in the activity of enterprises.