PROCEDURE FOR ORGANIZING INTANGIBLE ASSETS ACCOUNTING IN JOINT VENTURES BASED ON INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss4-pp341-346Abstract
This article focuses on the definition of intangible assets, their initial recognition and measurement, subsequent measurement, the application of amortization methods, derecognition, and the accounting for intangible assets in accordance with International Financial Reporting Standards, as well as their disclosure in the relevant items of the financial statements.
Keywords:
International Financial Reporting Standards accounting policy intangible assets licenses and quotasReferences
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