Accounting for the recognition of intangible assets and the results of their valuation and revaluation-Reference-Cited by-同舟云学术

Accounting for the recognition of intangible assets and the results of their valuation and revaluation

Published:2022-10-13 Issue: Volume:25 Page:1090-1115
ISSN:2073-5081
Container-title:International Accounting
language:
Short-container-title:IA

Author:

ALBOROV Rolan A.¹,KOZMENKOVA Svetlana V.²^ORCID,MOSUNOVA Ekaterina L.¹

Affiliation:

1. Izhevsk State Agricultural Academy (Izhevsk SAA)

2. National Research Lobachevsky State University of Nizhny Novgorod (UNN)

Abstract

Subject. This article deals with the issues of valuation and accounting of intangible assets. Objectives. The article aims to disclose the organizational, methodological, and technical aspects of accounting for intangible assets and develop methodological recommendations for accounting for the results of revaluation of the value of intangible assets in accounts of organizations. Methods. For the study, we used analysis and synthesis, modeling, abstraction, etc. Results. The article reveals the organizational and methodological aspects of accounting for the recognition of intangible assets, the results of their valuation and revaluation, and it substantiates the methods and technical aspects of reflecting operations based on the results of revaluation of intangible assets in accounts. Conclusions and Relevance. To ensure the objectivity and reliability of intangible asset accounting data, federal and international accounting standards should be followed, and intangible assets should be clearly classified for accounting purposes into homogeneous groups. The results of the article can be applied both in the theory and practice of financial accounting.

Publisher

Publishing House Finance and Credit

Subject

General Earth and Planetary Sciences,General Environmental Science

Reference20 articles.

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