%0 Journal Article
%T ACCOUNTING POLICY OF INTERNALLY GENERATED INTANGIBLE ASSETS: CURRENT CASE AND FUTURE DIRECTIONS
%A Br¨±na
%A Inta
%A B¨±mane
%A Inga
%J -
%D 2013
%X SaŁżetak In modern business particular attention is paid to the use of intangible assets; the companies purchase them from other persons and also generate themselves: they launch and subsequently produce new or improved products and services (research and development) and ensure the protection of intellectually intensive products (patents, trademarks, computer software etc.). The aim of the research is to perform the comparative analysis of accounting policy adopted internationally and in Latvia regarding the internally generated intangible assets and to develop suggestions for its improvement. Having studied the documents regulating the accounting and specialized literature, the authors draw a conclusion that the most significant differences could be observed in the USA practice. At the end of research, the authors have developed suggestions for the improvement of internally generated intangible assets accounting policy
%K intangible assets
%K internally generated intangible assets
%K accounting policy
%U https://hrcak.srce.hr/index.php?show=clanak&id_clanak_jezik=237936