title: Ð£ÑÐµÑ Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½Ð¾-Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÑÐµÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¢ÑÐ°Ð½ÑÐ¾Ð¹Ð»Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting of intangible assets in organizations of transport and logistics sphere of activity (on the example of "Transoil" LLC)
Creators: name: Ð ÑÐ¼ÑÐ½ÑÐµÐ²Ð°, ÐÐ»Ð¸Ð·Ð°Ð²ÐµÑÐ°
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: 2023
Subjects: Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
ÑÐµÐ´ÐµÑÐ°Ð»ÑÐ½ÑÐ¹ ÑÑÐ°Ð½Ð´Ð°ÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð¿Ð¾ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼Ñ ÑÑÐµÑÑ
ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½Ð¾-Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ°Ñ ÑÑÐµÑÐ° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
intangible assets
federal standard.
accounting
accounting regulations
transport and logistics activities

description: ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð¿ÑÐ¾ÑÐµÑÑ ÑÑÐµÑÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½Ð¾-Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÑÐµÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. Ð¦ÐµÐ»Ñ â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½Ð¾-Ð»Ð¾Ð³Ð¸ÑÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÑÐµÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐ¸ Ð¿ÐµÑÐµÑÐ¾Ð´Ðµ Ð½Ð° Ð½Ð¾Ð²ÑÐ¹ ÑÑÐ°Ð½Ð´Ð°ÑÑ Ð¤Ð¡ÐÐ£ 14/2022 Â«ÐÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²ÑÂ». Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð´Ð¾ÑÑÐ¸Ð³Ð½ÑÑÐ°. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼Ð¸ ÑÐ°Ð±Ð¾ÑÑ ÑÑÐ°Ð»Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÐµÑÐµÑÐ¾Ð´Ð° Ð½Ð° Ð¤Ð¡ÐÐ£ 14/2022, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð²Ð½ÐµÑÐµÐ½Ð¸Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¹ Ð² ÑÑÐµÑÐ½ÑÑ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÑ Ð¾Ð±ÑÐµÑÑÐ²Ð°. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð² Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ, ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ°, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¸Ð½ÑÐµÐ·, ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·. ÐÐ»Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¢ÑÐ°Ð½ÑÐ¾Ð¹Ð»Â» Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½ Ð¿Ð°ÐºÐµÑ MS Office, Ð´Ð»Ñ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ñ ÑÐµÐ³Ð¸ÑÑÑÐ° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾Ð±ÑÐµÐºÑÐ¾Ð² Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² â Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½ÑÐ¹ Ð¿ÑÐ¾Ð´ÑÐºÑ Â«1Ð¡ ÐÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ 8.3Â».
description: Subject of the research - accounting of intangible assets at the enterprises of transport and logistics sphere of activity. Objective is the development of methodological recommendations on improving the accounting of intangible assets in the organizations of transport and logistics sphere of activity during the transition to the new standard FSAS 14/2022 "Intangible Assets". The aim of the research was achieved. The results of the work are methodological recommendations on the organization of the transition to FSAS 14/2022, as well as recommendations for changes in the accounting policy of the company. The results can be used in the practice of accounting of the organization. Methods of research: classification, comparative characteristics, generalization, analysis and synthesis, financial analysis. MS Office package was used for analysis and evaluation of financial and economic activity of "Transoil" LLC, software product "1C Enterprise 8.3" was used for creation of accounting register of intangible assets.