{"id":10425,"date":"2026-02-08T22:57:49","date_gmt":"2026-02-08T20:57:49","guid":{"rendered":"https:\/\/inprojournal.org\/?page_id=10425"},"modified":"2026-02-08T22:57:49","modified_gmt":"2026-02-08T20:57:49","slug":"2019-6-11","status":"publish","type":"page","link":"https:\/\/inprojournal.org\/en\/2019-6-11\/","title":{"rendered":"2019-6-11"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"734\" height=\"1024\" src=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg\" alt=\"\" class=\"wp-image-3609\" style=\"width:217px;height:302px\" srcset=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg 734w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-215x300.jpg 215w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-768x1071.jpg 768w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-1101x1536.jpg 1101w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-1468x2048.jpg 1468w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-scaled.jpg 1835w\" sizes=\"auto, (max-width: 734px) 100vw, 734px\" \/><\/figure>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size\">Theory and practice of intellectual property<br>\u2116 6 \/ 2019<\/p>\n\n\n\n<p class=\"has-small-font-size\">ISSN (Print) 2308-0361<br>ISSN (Online) 2519-2744<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-fdcfc74e wp-block-buttons-is-layout-flex\" style=\"font-size:10px\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-black-color has-text-color has-custom-font-size wp-element-button\" href=\"https:\/\/drive.google.com\/file\/d\/1LMY_XGy_hKXec-4yrhAcBUXwI33aW2i2\/view\" style=\"border-radius:10px;font-size:10px\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"14\" height=\"14\" class=\"wp-image-362\" style=\"width: 14px;\" src=\"https:\/\/test.inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png\" alt=\"\" srcset=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png 512w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-300x300.png 300w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-150x150.png 150w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-450x450.png 450w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-106x106.png 106w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-80x80.png 80w\" sizes=\"auto, (max-width: 14px) 100vw, 14px\" \/> PDF (Ukrainian)<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size\">DOI: <a href=\"https:\/\/doi.org\/10.33731\/62019.188353\">https:\/\/doi.org\/10.33731\/62019.188353<\/a><\/p>\n\n\n\n<p class=\"has-small-font-size\">Published \u00a0\u00a0\u00a0\u00a0\u00a02019-12-20<\/p>\n\n\n\n<div style=\"height:8px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2025\/11\/CC-2.png\" alt=\"\" class=\"wp-image-6960\" style=\"width:131px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"has-medium-font-size\"><strong>\u0415conomic and legal view on development of intangible assets accounting on the way to neo-economy<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Oleksandr Butnik-Siverskiy<\/strong><br>Ukraine<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Abstract<br><\/strong>From the economic and legal point of view the author made generalization and formation of the view on the development of the national accounting of intangible assets (IA) under the influence of changes in the European Union as a condition for advancement to the neo-economy. It is considered essentially the national standard \u2014 Provision (Standard) of Accounting 8 \u00abIntangible assets\u00bb in comparison with the analogous international accounting standard of IAS 38 \u00abIntangible assets\u00bb. It is noted that, in contrast to the domestic standard, IAS 38 describes the procedure for analyzing compliance of IA with the criteria of an asset as an intangible resource. It is taken into account that in the course of the operation of the IA the enerprise may incur costs: related to the improvement (modernization) of such assets; aimed at supporting the IA facility in a serviceable condition. It is stated that an asset is identifiable if it: (a) can be separated, that is, it can be separated or separated from the entity and sold, transferred, licensed, leased or exchanged individually or in conjunction with a related contract, an identified asset or liability, whether or not the entity intends to do so, or b) arises as a result of contractual or other legal rights, whether or not they may be transferred or separated from the entity or from other rights and obligations. It is stated that an entity controls the asset if it is empowered to obtain future economic benefits coming from the primary resource and restrict others from accessing those benefits. It is noted that the use of intellectual property rights in the production process may reduce future production costs rather than increase future revenues. The ability of an entity to control the future economic benefits of IA is largely based on the legal rights that can be assured through litigation. Legislative requirements have been created to align Ukrainian accounting standards with EU law and update the procedure for applying the International Financial Reporting System, which is also related to IA, especially for large companies. The introduction of digital finances and digital accounting can make significant changes. The applying of International Financial Reporting Standards in European countries supports to ensure compliance with the rules of national legislation of Ukraine in the field of accounting.<\/p>\n\n\n\n<p><strong>Keywords: <\/strong>intangible assets, accounting standards, international financial reporting system, objects of intellectual property rights, methodological changes<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>References<\/strong><\/p>\n\n\n\n<p>\u041a\u0430\u0447\u0430\u043d\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u0420\u043e\u043c\u0430\u043d. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u043f\u043e-\u043d\u043e\u0432\u043e\u043c\u0443: \u0447\u043e\u0433\u043e \u0447\u0435\u043a\u0430\u0442\u0438 \u0443 2018 \u0440\u043e\u0446\u0456? <br><a href=\"https:\/\/lawgrowthua.blogspot.com\">https:\/\/lawgrowthua.blogspot.com<\/a><\/p>\n\n\n\n<p>\u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 8 \u00ab\u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438\u00bb. \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u043d\u0430\u043a\u0430\u0437 \u2116 242 \u0432\u0456\u0434 18.10.1999. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 01.01.2015. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99<\/a><\/p>\n\n\n\n<p>\u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u041c\u0421\u0411\u041e 38. \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438. \u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442 929_050. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 01.01.2012. <br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/929_050\">https:\/\/zakon.rada.gov.ua\/laws\/show\/929_050<\/a><\/p>\n\n\n\n<p>\u0412\u043b\u0430\u0434\u0430 \u041a\u0430\u0440\u043f\u043e\u0432\u0430. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432: \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u0439 \u043e\u0446\u0456\u043d\u043a\u0430. <br><a href=\"https:\/\/report.ligazakon.net\/buhgalterskyj-oblik-nematerialnyh-aktyviv-vyznannya-j-otsinka\/\">https:\/\/report.ligazakon.net\/buhgalterskyj-oblik-nematerialnyh-aktyviv-vyznannya-j-otsinka\/<\/a><\/p>\n\n\n\n<p>\u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0437 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432. \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u043d\u0430\u043a\u0430\u0437 \u2116 1327 \u0432\u0456\u0434 16.11.2009. <br><a href=\"https:\/\/zakon.rada.gov.ua\/rada\/show\/en\/v1327201-09\">https:\/\/zakon.rada.gov.ua\/rada\/show\/en\/v1327201-09<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 996-XIV \u0432\u0456\u0434 16.08.1999. \u0420\u0435\u0434\u0430\u043a\u0446\u0456\u044f \u0432\u0456\u0434 16.11.2018. <br><a href=\"https:\/\/ zakon.rada.gov.ua\/laws\/show\/996-14\">https:\/\/ zakon.rada.gov.ua\/laws\/show\/996-14<\/a><\/p>\n\n\n\n<p>\u0416\u0443\u043a \u0412. \u041c. \u0420\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0456 \u043c\u043e\u0434\u0435\u0440\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e-\u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438. \u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0430 \u043c\u043e\u0434\u0435\u0440\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0457 \u0441\u0444\u0435\u0440\u0438: \u043d\u0430\u0443\u043a\u043e\u0432\u0430 \u0434\u043e\u043f\u043e\u0432\u0456\u0434\u044c \/ \u0437\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u0430\u043a\u0430\u0434. \u041d\u0410\u0410\u041d \u041f.\u0422. \u0421\u0430\u0431\u043b\u0443\u043a\u0430. \u041a\u0438\u0457\u0432. \u041d\u041d\u0426 \u0406\u0410\u0415. 2011. 342 \u0441. \u0421. 232\u2212238.<\/p>\n\n\n\n<p>\u0420\u0430\u0431\u0446\u0443\u043d \u041a. \u041e\u0431\u043e\u0432\u02bc\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u043d\u0430 \u041c\u0421\u0424\u0417. \u042f\u043a \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432\u0435\u043b\u0438\u043a\u043e\u043c\u0443 \u0431\u0456\u0437\u043d\u0435\u0441\u0443. <br><a href=\"https:\/\/www.ey.com\/ua\/uk\/newsroom\/pr-activities\/articles\/ey-article-rabtsun-kateryna-14-november-2017\">https:\/\/www.ey.com\/ua\/uk\/newsroom\/pr-activities\/articles\/ey-article-rabtsun-kateryna-14-november-2017<\/a><\/p>\n\n\n\n<p>\u041f\u043b\u0456\u043a\u0443\u0441 \u0406. \u0419., \u0416\u0443\u043a\u043e\u0432\u0430 \u0422. \u0410., \u041e\u0441\u0430\u0434\u0447\u0430 \u041e. \u041e. \u041c\u043e\u0434\u0435\u043b\u044c \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0432 \u0435\u043f\u043e\u0445\u0443 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439: \u043a\u043b\u044e\u0447\u043e\u0432\u0456 \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0435\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430. \u041f\u0440\u0438\u0430\u0437\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a. \u0412\u0438\u043f\u0443\u0441\u043a 1(12) 2019. \u041a\u043b\u0430\u0441\u0438\u0447\u043d\u0438\u0439 \u043f\u0440\u0438\u0432\u0430\u0442\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442. \u0421. 200\u2212205. <\/p>\n\n\n\n<p>\u0428\u0438\u043f\u0456\u043d\u0430 \u0421. \u0411. \u0417\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0438\u0439 \u0434\u043e\u0441\u0432\u0456\u0434 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u043f\u0440\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u041c\u0421\u0424\u0417. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u0425\u0435\u0440\u0441\u043e\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f : \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456 \u043d\u0430\u0443\u043a\u0438. 2016. \u0412\u0438\u043f. 17(4). \u0421. 147\u2212150. <\/p>\n\n\n\n<p>\u0413\u043e\u043b\u043e\u0431\u043e\u0440\u043e\u0434\u044c\u043a\u043e \u0422. \u0412. \u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0443 \u0437\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0438\u0445 \u043a\u0440\u0430\u0457\u043d\u0430\u0445. \u0415\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430. \u2116 10, 2016. <br><a href=\"http:\/\/www.economy.nayka.com.ua\/?op=1&#038;z=5293\">http:\/\/www.economy.nayka.com.ua\/?op=1&#038;z=5293<\/a><\/p>\n\n\n\n<p>\u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0456 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 (International Financial Reporting Standards).<br><a href=\"http:\/\/buchuchet.uabs.sumdu.edu.ua\/ua\/component&nbsp;\/zoo\/item\/mizhnarodni-standarty-finansovoi-zvitnosti-international-financial-reporting-standards\">http:\/\/buchuchet.uabs.sumdu.edu.ua\/ua\/component&nbsp;\/zoo\/item\/mizhnarodni-standarty-finansovoi-zvitnosti-international-financial-reporting-standards<\/a><\/p>\n\n\n\n<p>\u0426\u0456\u0446\u044c\u043a\u0430 \u041d. \u0404. \u0415\u0442\u0430\u043f\u0438 \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456. \u0412\u0456\u0441\u043d\u0438\u043a \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u043e\u0457 \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e\u0457 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u0457. \u0421\u0435\u0440\u0456\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0430. 2014. \u0412\u0438\u043f. 46. \u0421. 182\u2212185. <\/p>\n\n\n\n<p>\u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0456 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u041a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. <br><a href=\"http:\/\/www.minfin.gov.ua\/news\/view\/mizhnarodni-standarty-finansovoi-zvitnosti-versiia-perekladu-ukrainskoiu-movoiu---rik?category=bjudzhet\">http:\/\/www.minfin.gov.ua\/news\/view\/mizhnarodni-standarty-finansovoi-zvitnosti-versiia-perekladu-ukrainskoiu-movoiu&#8212;rik?category=bjudzhet<\/a><\/p>\n\n\n\n<p>\u0412\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456: \u041a\u0440\u0430\u0449\u0430 \u0441\u0432\u0456\u0442\u043e\u0432\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430, \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0456 \u0440\u0435\u0430\u043b\u0456\u0457 \u0442\u0430 \u0434\u043e\u0441\u0432\u0456\u0434 \u043a\u0440\u0430\u0457\u043d \u0421\u041d\u0414. <br><a href=\"http:\/\/nabu.ua\/upload\/file\/msfo.pdf\">http:\/\/nabu.ua\/upload\/file\/msfo.pdf<\/a><\/p>\n\n\n\n<p>\u041d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \/ \u0437\u0430 \u0437\u0430\u0433. \u0440\u0435\u0434. \u041b. \u0413. \u041b\u043e\u0432\u0456\u043d\u0441\u044c\u043a\u043e\u0457. \u041a\u0438\u0457\u0432 : \u0414\u041d\u041d\u0423 \u00ab\u0410\u043a\u0430\u0434. \u0444\u0456\u043d. \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f\u00bb, 2013. 294 \u0441.<\/p>\n\n\n\n<p>Directive 2013\/34\/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006\/43\/EC of the European Parliament and of the Council and repealing Council Directives 78\/660\/EEC and 83\/349\/EEC. <\/p>\n\n\n\n<p>Directive 2014\/95\/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013\/34\/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Theory and practice of intellectual property\u2116 6 \/ 2019 ISSN (Print) 2308-0361ISSN (Online) 2519-2744 DOI: https:\/\/doi.org\/10.33731\/62019.188353 Published \u00a0\u00a0\u00a0\u00a0\u00a02019-12-20 \u0415conomic and legal view on development of intangible assets accounting on the way to neo-economy Oleksandr Butnik-SiverskiyUkraine AbstractFrom the economic and legal point of view the author made generalization and formation of the view on the development [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10425","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/10425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/comments?post=10425"}],"version-history":[{"count":3,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/10425\/revisions"}],"predecessor-version":[{"id":10428,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/10425\/revisions\/10428"}],"wp:attachment":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/media?parent=10425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}