The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of estimation of intangible assets. The problems of the intangible assets development process management and their further application effectiveness deserve the most serious attention However, the problem of the intangible assets development process management and their further application effectiveness is not illustrated enough.
The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of disclosing information on the costs of completion of intangible assets. IAS 38 Intangible assets contain the extensive list of norms regulating initial recognition and approaches to the assets evaluation at initial and further recognition and determines the rules of intangible assets. However, the problem of accounting for the additional costs incurred after the initial recognition of intangible assets is not illustrated enough.
The relevance of the topic is caused by the need to identify trends and characteristics of the investment economy formation in the face of the external economic environment new challenges. The article’s main aim is to develop recommendations for optimizing the directions of the state economic policy in the field of investment activity development. The research is based on an analysis of the current situation and the identification of trends in the formation of Russia's investment economy and its regions. The study's novelty is to identify trends and characteristics in the investment economy formation in the regions of Russia and formulate development sectors in the Republic of Tatarstan. The main results of the study are as follows: issues of the preconditions for the formation of investment activity in the country's economy are examined, as well as macroeconomic indicators that form the financial foundations of the investment economy, the main directions for improving investment attractiveness are identified and proposed, including the use of the advantages of geographical and geopolitical position, increasing the economic, social and political level of development, improving the state of the environmental situation and demographic situation.
It is well known that there are many reasons for economic entities to distort their financial statements deliberately. It is a general practice, that reporting becomes the subject for management's manipulation. For example, top staff seeks to reduce the tax base by undercharging the profits in accounting (financial) statements. It expects to attract the maximum number of investors as their positive expectations have a beneficial effect on the growth of the market value of shares and the strengthening of the position of the economic entity in the market. Illegal actions misinform the users and mislead them. Distorted reporting also has a negative impact on management decisions, and it jeopardizes the existence of the company. As evidenced in practice the economic analysis is not always able to reveal the fact of fraud immediately. Checking the accounting (financial) statements for distortions is the most important stage in the process of audit. This method is very useful as a tool of reducing the risk of undetected distortions.
The article analyses the features of the structure of the budgeting system in conditions of the process-oriented normative method of cost management. The authors set out the peculiarities of budget development in the construction industry, consider the stages of implementation of process-oriented budgeting in conditions of application the process-oriented normative method of cost management in construction industry. Using this model can be very useful for construction industry companies and help them set their goals to achieve performance indicators.
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