Application of the Balance Method to Property Rights to the Results of Intellectual Activity Identifi ed During Inventory

Lyudmila Sotnikova

doi:doi:10.12737/1998-0701-2020-33-45

UDC 65

Application of the Balance Method to Property Rights to the Results of Intellectual Activity Identifi ed During Inventory

Published в Auditor · Volume 6, Issue 12, 2020 · Pages 33–45 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/1998-0701-2020-33-45

Received: 31.12.2020 Accepted: 31.12.2020 Published: 31.12.2020

Authors

Lyudmila Sotnikova ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)
Russian Federation

ABSTRACT

The article discusses the features of accounting and accounting (fi nancial) statements refl ecting the results of accepting property rights to the results of intellectual activity (intangible assets) on the balance sheet of the reporting organization, the income from which was not subject to income tax during 2018-2019. Intangible assets recognized in this period are subsequently amortised in accounting, while they are not amortised in tax accounting. Since January 1, 2020, the mandatory application of the balance sheet method for accounting for diff erences between accounting and tax financial results has raised a number of questions about the application of this method to the situation with intangible assets accepted for accounting aft er inventory and confl icting consultations. Th e article uses an example of the procedure for applying a retrospective transition from the deferred method to the balance sheet method in relation to intangible assets identifi ed during inventory.

KEYWORDS

property rights to objects of intellectual activity inventory balance method intangible assets

Information References

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Russian Federation

Type:

Article

Pages:

from 33 to 45

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

property rights to objects of intellectual activity, inventory, balance method, intangible assets

References

1. Sotnikova L.V. Osobennosti auditorskoy proverki buhgalterskoy (finansovoy) otchetnosti organizaciy, dosrochno primenyayuschih v buhgalterskom uchete balansovyy metod ucheta vremennyh raznic. - //Auditor. 2019. T. 5. № 9. S. 17-30. DOI: https://doi.org/10.12737/article_5d88917d4ff298.94124596; EDN: https://elibrary.ru/UGJOUC

2. Sotnikova L.V. Osobennosti auditorskoy proverki otrazheniya pereocenki osnovnyh sredstv v buhgalterskoy otchetnosti. - //Auditor. 2020. T. 6. № 4. S. 10-23. DOI: https://doi.org/10.12737/1998-0701-2020-10-23; EDN: https://elibrary.ru/UGNJIH

3. Stepova Ya., Monako O. Uchet nematerial'nyh aktivov, vyyavlennyh v hode inventarizacii. 28.07.2010. https://www.audit-it.ru/articles/account/buhconcret/a65/245820.html

4. «1S:Buhgalteriya 8» (red. 3.0): kak uchest' NMA, vyyavlennye v hode inventarizacii. https://buh-ru.turbopages.org/buh.ru/s/articles/faq/104713/

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