BUSINESS INFORM №2-2011, Vol.2

ABSTRACTS AND INFORMATION ABOUT AUTHORS

40

Section: Accounting and Auditing
Pisarchuk O. V., Romanets I. V.
Peculiarities of Reflection of Structural Capital of Enterprise in Accounting (p. 104 - 107)
The article reflects the essence of structural capital as component of broader category – intellectual capital. The classification of components of structural capital with the account of factor of materiality is suggested. The list of expenses of enterprise which are reasonable to take into account as long term investments into structural capital is presented.

Pisarchuk Oxana Vladimirovna – Candidate of Science (Economics), associate professor of the Department of Accounting of Kharkov National University of Economics
Romanets Inna Victorovna – Graduate Student, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Pisarchuk, Oxana Vladimirovna., and Romanets, Inna Victorovna. (2011) “Peculiarities of Reflection of Structural Capital of Enterprise in Accounting.” Business Inform 2(2):104–107.

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