@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}, language={pol}, 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}, keywords={accounting, property rights, intellectual property rights, intangible assets, government policy and regulation}, }