title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ Ð¿ÐµÑÐµÑ Ð¾Ð´Ð° Ðº Ð¤Ð¡ÐÐ£ 14/2022
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improvement of accounting for intangible assets of a commercial organization in the conditions of transition to FAS 14/2022
Creators: name: ÐÐ¾Ð±Ð°Ð½Ð¾Ð²Ð°, ÐÐ¾Ð»Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
ÐºÐ°Ð¿Ð¸ÑÐ°Ð»ÑÐ½ÑÐµ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÐµÑ
accounting
intangible assets
capital investments
tax accounting

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description: The aim of the work is to improve the accounting of intangible assets by studying the changes in accounting arising from the introduction of new federal accounting standards. The subject of the study includes Russian and international standards regulating the accounting of intangible assets and capital investments. The research set the following goals: 1. Study of the current regulatory and legal acts regulating the accounting of intangible assets. 2. A detailed comparison of the new standards FAS 14/22 and FAS 26/20 with the past FAS 14/2007 and FAS 17/02, identifying their impact on accounting for intangible assets. 3. Identification of correspondences and differences between Russian and international approaches to accounting for intangible assets. 4. An investigation of the tax accounting regulations for intangible assets and a comparison with the new intangible asset standards. 5. Development of practical recommendations for transition to the new standards. 6. Description of the process of adapting the companys accounting system to the new FAS. The scientific research conducted by the method of analysis of current and expired regulatory legal acts on accounting for intangible assets, as well as modeling of accounting, made it possible to develop recommendations for accounting for intangible assets. An analysis comparing the requirements of the current Russian legislation and international financial reporting standards, as well as a comparative analysis of accounting and tax accounting of intangible assets. Data analysis and processing, including the calculation of economic indicators in the work, were carried out using MS Office package (Excel).