Keywords
intangible assets
Polish accounting law
Ukrainian accounting law
the principle of comparison in accounting
financial statement
Polish accounting law
Ukrainian accounting law
the principle of comparison in accounting
financial statement
How to Cite
Strojek-Filus, M. and Dremliuha, V. (2016) “Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 22(2), pp. 51–57. doi: 10.5604/01.3001.0012.4275.
Abstract
The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
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