Results 261 to 270 of about 111,511 (303)

Intangible assets: accounting policies

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2023
The article reveals the features of the formation of an accounting policy in terms of organizing accounting, recognition, control over the presence and movement, assessment, revaluation and depreciation of the value of intangible assets in accordance with FSBU 14/2022 «Intangible assets».
E. A. Shlyapnikovа, I. P. Seleznevа, I. A. Seleznevа, V. I. Khoruzhy   +3 more
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Accounting for Intangible Assets: Thinking It Through

Australian Accounting Review, 2023
AbstractWith the modern corporation investing more in intangible assets, the issue of appropriate accounting for these assets is very much at the fore and formally on the agendas of accounting standards boards. Some commentators advocate that internally generated intangible assets should be booked to the balance sheet, just like tangible assets.
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Accounting for the disposal of intangible assets in accordance with FSBU 14/2022 «Intangible Assets»

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2022
The article is devoted to the problems of creating an information and analytical base for managing the processes of disposal of intangible assets in order to create prerequisites for increasing the economic security of business entities. Measures are proposed for documenting the transactions in question and reflecting them in accounting.
I. P. Selezneva, I. A. Selezneva, E. A. Shlyapnikova, P. V. Antonov, V. I. Horuzhy   +4 more
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Intangible assets as an object of accounting expertise

International Accounting, 2023
Subject. This article examines the theoretical and methodological problems of conducting accounting expertise of illegal actions in relation to intangible assets. Objectives. The article aims to analyze the framework of categories and concepts associated with intellectual property, investigate current methods and practices of committing illegal actions
Sergei A. ZVYAGIN, Yurii I. TRESHCHEVSKII, Inna E. STRYGINA   +2 more
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Accounting and tax accounting of intangible assets

Экономика и предпринимательство, 2022
В последние годы изменению подверглись многие ПБУ, в том числе и ПБУ о нематериальных активах. Взамен был разработан новый ФСБУ 14/2021, который уже можно применять досрочно. Но для правильного применения данного стандарта его необходимо изучить и узнать, какие новшества были введены. Как это повлияет на бухгалтерский и налоговый учет НМА.
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ACCOUNTING FOR INTANGIBLE ASSETS.

The Accounting Review, 1942
Abstract The article discusses accounting for intangible assets. Intangible assets are generally grouped into two classes: those subject to amortization and those that are not. Practically all of the intangible items are subject to amortization with the exception of goodwill, trade names and trademarks. At the time of acquisition, the
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Accounting treatment of intangible assets [PDF]

, 2015
The accounting for fixed assets is, in many cases, a straightforward exercise, but it isn’t always so when it comes to the issue of intangible fixed assets and recognizing such assets on the balance sheet. IAS 38, In¬tan¬gi¬ble Assets, outlines the accounting re¬quire¬ments for in¬tan¬gi¬ble assets, which are non-mon¬e¬tary assets which are without ...
Gorgieva-Trajkovska, Olivera, Koleva, Blagica, Georgieva Svrtinov, Vesna   +2 more
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New approaches to accounting of intangible assets

Экономика и предпринимательство, 2022
В статье проведен сравнительный анализ ФСБУ 14/2022 и ПБУ 14/2007 в части критериев признания, состава, оценки и амортизации нематериальных активов. Дано определение нематериальных активов, учитывающее экономическую и правовую составляющую данных учетных объектов, приведена классификация нематериальных активов исходя из предложенного определения.
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SOME ASPECTS OF ACCOUNTING FOR INTANGIBLE ASSETS

Экономика и предпринимательство, 2023
В статье рассмотрены актуальные вопросы, связанные с учетом нематериальных активов. ФСБУ 14/2022. В то же время, некоторые аспекты, связанные учетом нематериальных активов, остаются проблемными. The article deals with topical issues related to accounting for ...
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On recognition of intangible assets in accounting

Auditor
Taking into account the changes that took place in 2024 in the normative regulation of accounting for intangible assets, the article identifies problems and suggests ways to solve them through the systematization of accounting criteria for the recognition of intangible assets.
Olga Vaganova, Anna Volkova, Svetlana Yazykova   +2 more
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