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Alternative title:

Tax and balance sheet recognition of a trademark

Subject and Keywords:

trademark   tax   accounting

Abstract:

The article treats, on balance sheet and tax terms, the trademark as one of the elements classified under intangible assets, which, within the changing economy, become one of the key assets in economic entities. Today, a competitive advantage is achieved precisely by accessing these resources, their use, but also their protection — precisely because of their transaction value. The purpose of the article is to provide a definition of a trade mark which is used for the purposes of balance sheet and tax law and to provide a method of standard recognition of the category of intangible assets.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2020

Date copyrighted:

2020

Identifier:

ISSN 1733-5779   ISSN 0239-6661

DOI:

10.19195/1733-5779.32.8

Source:

PAd 102060 II

Language:

eng   pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 32, 2020, s. 103-116

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg