INTERNATIONAL ACCOUNTING PRACTICES OF INTELLECTUAL ACTIVITY
Journal: AUDITOR
Volume 1 № 1
, 2015
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation
(World Economy Department, Professor)
2.
Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation
(World Economy Department, Associate Professor)
Type:
Article
Pages:
from 85
to 88
Status:
Published
Received:
18.08.2015
Accepted:
24.03.2017
Published:
25.02.2015
Language:
Russian
Keywords:
intangible assets, valuation, initial cost, depreciation, international financial
reporting standards
Abstract (English):
The article discusses methodologies for evaluating and reporting on International Standards of the results of intellectual activity as a part of the company’s intangible assets. The main positions of the individual International Financial Reporting Standards in part of evaluation, recording and reporting of intangible assets are analyzed.
The article discusses methodologies for evaluating and reporting on International Standards of the results of intellectual activity as a part of the company’s intangible assets. The main positions of the individual International Financial Reporting Standards in part of evaluation, recording and reporting of intangible assets are analyzed.
Keywords:
intangible assets, valuation, initial cost, depreciation, international financial reporting standards
intangible assets, valuation, initial cost, depreciation, international financial reporting standards
1. Ofitsial´nyy sayt Ministerstva finansov RF. – www.minfin.ru.
2. Ofitsial´nyy sayt Soveta po MSFO. – www.iask.uk.org.
3. Balikhina N.V. Razvitie investitsionno-innovatsionnykh protsessov v rossiyskoy ekonomike. Finansovyy aspekt: monografiya / N. Balikhina, M. Kosov. – M.: YuNITI-DANA, 2014. – 231 s.
4. Kerimov V.V. Metodika i metodicheskiy instrumentariy audita intellektual´noy sobstvennosti. Avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk. – M., 2013.
