Intangible assets: accounting policies-Reference-Cited by-同舟云学术

Intangible assets: accounting policies

Published:2023-03-21 Issue:3 Volume: Page:147-159
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:
Short-container-title:Accounting in Agriculture

Author:

Shlyapnikovа E. A., ,Seleznevа I. P.,Seleznevа I. A.,Khoruzhy V. I.^ORCID, , ,

Abstract

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». The technical and methodological aspects of accounting of intangible assets are considered.

Publisher

PANORAMA Publishing House

Subject

General Engineering

Reference21 articles.

1. Mosunova;Alborov;International accounting,2022

2. 2. International Financial Reporting Standard (IAS) 36 «Impairment of Assets» (put into effect on the territory of the Russian Federation by Order of the Ministry of Finance of the Russian Federation No. 217n dated 12/28/2015) (ed. dated 12/14/2020).

3. 3. International Financial Reporting Standard (IAS) 38 «Intangible Assets» (put into effect on the territory of the Russian Federation by Order of the Ministry of Finance of the Russian Federation No. 217n dated 12/28/2015) (ed. dated 12/14/2020).

4. 4. Order of the Ministry of Finance of the Russian Federation No. 106n dated 06.10.2008 (ed. dated 07.02.2020) «On Approval of Accounting Regulations» (together with the accounting regulations «Accounting policy of the organization» (PBU 1/2008)», the accounting regulations «Changes in estimated values» (PBU 21/2008)»).

5. 5. Order of the Ministry of Finance of the Russian Federation No. 62n dated 04/16/2021 (ed. dated 12/23/2021) «On Approval of the Federal Accounting Standard FSB 27/2021 «Documents and document flow in Accounting».