employee
The theoretical and practical aspects of accounting for intangible assets in organizations in the context of modern economic realities and regulatory requirements of IFRS and FSBU are considered. Particular attention is paid to the criteria for recognizing intangible assets, their classification by various characteristics (origin, useful life, impact on the production process, alienability, legal protection, identifiability, scope of application), as well as the specifics of accounting for assets containing both tangible and intangible components. Various approaches to determining the initial cost of intangible assets and methods of calculating depreciation are analyzed. The article concludes that the methodology for accounting for intangible assets should meet modern challenges and contribute to improving the quality of financial reporting.
intangible assets, accounting, classification, organization
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11. URL: https://www.consultant.ru/document/cons_doc_LAW_420322/9af1df446be62932907c5f5428b24d64e2375332/
