Suchergebnisse

Purpose: determine the place and role of brand intangible assets. Methodology: investigations are analytical in nature. Results: The analysis of influence of the brand on a reputation for enterprise approaches to the evaluation of the brand as an asset, specify the value of the brand should be reflected in the balance sheet. Practical implications - these studies can be useful for any enterprise.

The globalisation of the digital economy is indicative of a changing multidimensional paradigm driven by a number of factors: the primacy of intangible assets in value creation; a growing transnational and international dimension in the production and consumption of goods and services; the transition from human labour to artificial intelligence; the increasing dominance of networks of stakeholders over individual players; the emergence of new forms of sharing, creation, collaboration and innovation; and the need to harmonise rules, standards and policies (including in the area of taxation) within a multilateral framework. In a competitive geopolitical environment, the EU, characterised by disparities between its Member States and sometimes opposing national interests, is some way behind China and the uncontested leader of the digital pack, the United States. But Europe can carve out a place for itself alongside these digital giants, since it outperforms its competitors in some sectors of the DSM. These include the production of digital services (the main driver of digital globalisation) and the digital consumption of financial operations.

We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories-computerized information, innovative property, and economic competencies-for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries. The motivation is to go a step further and identify which single or combination of intangible assets are relevant. The main findings can be summarized as follows. Firstly, all the three different categories of intangible assets contribute to labor productivity growth. In particular, intangible assets related to economic competences together with innovative property assets have been identified as the main drivers; specifically, advertising and marketing, organizational capital, research and development (R&D) investment, and design. Secondly, splitting the sample of European Union (EU) member states into three groups-northern, central and southern Europe-allows for the identification of a significant differentiated behavior between and within groups, in terms of the effects of investment in intangible assets on labor productivity growth. We conclude that measures promoting investment in intangibles at EU level should be accompanied by specific measures focusing on each country's needs, for the purpose of promoting labor productivity growth. The obtained evidence suggests that the solution for the innovation deficit of some European economies consist not only of raising R&D expenditure, but also exploiting complementarities between different types of assets.

We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories¿computerized information, innovative property, and economic competencies¿for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries. The motivation is to go a step further and identify which single or combination of intangible assets are relevant. The main findings can be summarized as follows. Firstly, all the three different categories of intangible assets contribute to labor productivity growth. In particular, intangible assets related to economic competences together with innovative property assets have been identified as the main drivers; specifically, advertising and marketing, organizational capital, research and development (R&D) investment, and design. Secondly, splitting the sample of European Union (EU) member states into three groups¿northern, central and southern Europe¿allows for the identification of a significant differentiated behavior between and within groups, in terms of the effects of investment in intangible assets on labor productivity growth. We conclude that measures promoting investment in intangibles at EU level should be accompanied by specific measures focusing on each country¿s needs, for the purpose of promoting labor productivity growth. The obtained evidence suggests that the solution for the innovation deficit of some European economies consist not only of raising R&D expenditure, but also exploiting complementarities between different types of assets.

We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories¿computerized information, innovative property, and economic competencies¿for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries. The motivation is to go a step further and identify which single or combination of intangible assets are relevant. The main findings can be summarized as follows. Firstly, all the three different categories of intangible assets contribute to labor productivity growth. In particular, intangible assets related to economic competences together with innovative property assets have been identified as the main drivers; specifically, advertising and marketing, organizational capital, research and development (R&D) investment, and design. Secondly, splitting the sample of European Union (EU) member states into three groups¿northern, central and southern Europe¿allows for the identification of a significant differentiated behavior between and within groups, in terms of the effects of investment in intangible assets on labor productivity growth. We conclude that measures promoting investment in intangibles at EU level should be accompanied by specific measures focusing on each country's needs, for the purpose of promoting labor productivity growth. The obtained evidence suggests that the solution for the innovation deficit of some European economies consist not only of raising R&D expenditure, but also exploiting complementarities between different types of assets.

Yasyshena V.V. PRINCIPLES OF ACCOUNTING POLICIES OF INTANGIBLE ASSETSPurpose. The aim of the article is to single out and systematize the key principles that need to be taken into account in the formation of accounting policies in the part of intangible assets.Methodology of research. The theoretical basis of the research is the scientific work of domestic and foreign scientists on the problems of studying the principles of accounting, the formation of accounting policies, accounting for intangible assets, legislative and regulatory acts on these issues. Theoretical and methodological basis of the research are general scientific methods (abstraction, comparison, synthesis, analysis, synthesis) – to the recognition of the principles of accounting. Critical analysis and systematic approach in the study of the principles of accounting (financial) accounting, management accounting and tax calculations for the formation of enterprise accounting policies are proposed in the article. Abstract and logical method is used to formulate the findings of the study.Findings. It is established that the accounting policy of an enterprise should cover alternative aspects of accounting (financial) accounting, key aspects and variants of managerial accounting and the procedure for conducting tax calculations. The principles of accounting, which are most often mentioned by scientists and specified in the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" are singled out. It is substantiated and proposed to re-include the principle of prudence in the Law of Ukraine "On Accounting and Financial Reporting in Ukraine".Originality. The study of accounting principles underlying the accounting policy of the enterprise has received further development. The principles of accounting policy in the part of intangible assets of management accounting are disclosed.Practical value. Implementation of the proposed principles of accounting (financial) accounting, management accounting and tax calculations proposed in the publication will formulate accounting policies that contribute to improving the effectiveness of intangible assets of management, which will have a qualitative effect on determining the value of the enterprise.Key words: accounting policies; accounting principles; management accounting principles; intangible assets.