Intangible Values in the Accounting Theoretical and Applied Sphere of the Eastern Galicia of the Second Half of Xix - the Beginning of Xx Century: Historical Discourse
The evolution of the economic category “intangible value of the enterprise” and the content of the objects that present it are summarized. The historical formalization of intangible components of the value of the enterprise is given and the development of accounting methodology and methods of reflection of objects related to the concept of “intangible asset” is analyzed. The article presents theoretical and applied aspects of the reflection of intangible assets by accounting in the global and regional sections.