@misc{Melekh_Yaroslav_Intangible_2012,
 author={Melekh, Yaroslav},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2012},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={eng},
 abstract={The article examines the essence and types of intangible assets, conditions of recognition by national and international accounting standards, a list of objects of intangible assets, which are currently not recognized by Ukrainian enterprises. In the research conditions of intangible assets were also examined; recording on the balance sheet, in particular a possibility of their identifi cation, potential future economic benefi ts and restricting access of counterparties to these benefits, and reliable estimation of the object.},
 title={Intangible assets in industrial enterprises of Ukraine: The problem of recognition in financial reporting},
 type={text},
 keywords={accounting, property rights, intellectual property rights, intangible assets, government policy and regulation},
}