Browsing by Author "Bulhakova, Yuliya V."

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Przewidywane zmiany w łańcuchach dostaw po reindustrializacji
    (НМетАУ, Дніпро, 2019) Bulhakova, Yuliya V.; Bobyl, Vladimir V.
    EN: Based on the analysis of the results of previous research in the field of reindustrialisation, its political, economic and ecological aspects, practical experience of enterprises from the United States and other countries, opportunities and barriers for the European Union, an attempt was made to answer the questions: What are the prospects for supply chains in the light of reindustrialisation and can you predict them? To this end, the Ishikawa diagram and the scenario method were used.
  • Thumbnail Image
    Item
    Ways to Overcome The Problems of Intangible Assets Accounting of The Ukrainian Enterprises
    (Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Bulhakova, Yuliya V.; Bozhok, Nataliia O.; Holovko, A. P.
    EN: not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting by means of the study and use of the foreign countries experience, taking into account the specific conditions of Ukrainian enterprises activity. Results. The paper analyzes the characteristics of intangible assets (IA) accounting of enterprises in accordance with the national and international accounting standards. The most important aspects of intangible assets accounting in the publications of domestic and foreign scientists are investigated. Designated the unresolved issues related to the development of clear algorithm of crediting, acknowledgement, assessment and accounting of intangible assets. Conclusions. As a result of the study it was found out that the existing problems of intangible assets accounting are related to the complexity of the identification, evaluation and classification of intangible assets. These problems can be eliminated by harmonization of Ukrainian Accounting Standards 8 and the International Financial Reporting Standard 38, the development of a single criterion for inclusion of assets to the intangible ones and determination of the optimal approach to intangible assets evaluation.