title: ÐÑÐµÐ½ÐºÐ° ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ
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: Valuation of intagible assets and efficiency of their use
Creators: name: ÐÑÑÑÐ·Ð¾Ð²Ð°, Ð¢Ð°ÑÑÑ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: 2018
Subjects: Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
Ð²Ð¸Ð´Ñ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸
ÑÐ¿Ð¾ÑÐ¾Ð±Ñ Ð¾ÑÐµÐ½ÐºÐ¸
Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ñ
Ð´ÐµÐ»Ð¾Ð²Ð°Ñ ÑÐµÐ¿ÑÑÐ°ÑÐ¸Ñ
Ð²Ð½ÐµÐ¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
Ð¸Ð½Ð²ÐµÐ½ÑÐ°ÑÐ¸Ð·Ð°ÑÐ¸Ñ
ÑÐµÐ±ÑÐµÐ½Ð´Ð¸Ð½Ð³

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐ Â«ÐÐ°Ð²Ð¾Ð´ Ð­ÐÐÐÐ¢Ð ÐÐÐ£ÐÐ¬Ð¢Â». Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÐÐÐ Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¼Ð¾Ð¼ÐµÐ½ÑÐ° Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐºÐ¾Ð½ÐºÑÐµÑÐ½Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. 
ÐÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð², ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¸ ÑÐ¸Ð½ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾Ð±ÑÐµÐºÑÐ¾Ð² ÐÐÐ. ÐÐ¾Ð¿ÑÐ¾ÑÑ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸Ñ, Ð¸Ð·Ð½Ð¾ÑÐ° Ð¸ Ð²ÑÐ±ÑÑÐ¸Ñ Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð² ÑÐµÑÐ½Ð¾Ð¹ ÑÐ²ÑÐ·ÐºÐµ Ñ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐ¸Ð¼ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾Ð¼. Ð¢Ð°ÐºÐ¶Ðµ ÑÐ´ÐµÐ»ÐµÐ½Ð¾ Ð²Ð½Ð¸Ð¼Ð°Ð½Ð¸Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÐ²ÑÐ·Ð°Ð½Ð½Ð¾Ð¹ Ñ ÑÑÐµÑÐ¾Ð¼ ÐÐÐ. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÐºÐ¶Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ðµ Ð¿ÑÐ¾Ð²Ð¾Ð´ÐºÐ¸, Ð¾ÑÑÐ°Ð¶Ð°ÑÑÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½Ð¾Ð¹ Ð½Ð°Ð±Ð¾Ñ ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹. Ð ÑÐ¾Ð´Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÐ°ÑÑÐ¸ Ð±ÑÐ»Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð½ÑÐµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ. ÐÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² ÑÐ²Ð»ÑÐµÑÑÑ Ð´Ð¾Ð²Ð¾Ð»ÑÐ½Ð¾ ÑÐ»Ð¾Ð¶Ð½Ð¾Ð¹, ÐµÐµ Ð¼Ð¾Ð¶Ð½Ð¾ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÑÑ ÐºÐ°Ðº Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹, ÑÐ°Ðº Ð¸ Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ ÑÐ¾ÑÐºÐ¸ Ð·ÑÐµÐ½Ð¸Ñ. ÐÐ¾ÑÐºÐ¾Ð»ÑÐºÑ ÑÐ°Ð·Ð½Ð¾Ð¾Ð±ÑÐ°Ð·Ð¸Ðµ ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¹ Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² ÑÐ¾Ð·Ð´Ð°ÐµÑ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¸Ñ Ð¸Ð´ÐµÐ½ÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¸ Ð¾ÑÐµÐ½ÐºÐ¸ Ð´Ð»Ñ Ð¾ÑÑÐ°Ð¶ÐµÐ½Ð¸Ñ Ð² ÑÑÐµÑÐµ Ð¸ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. ÐÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÑÐµÑÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð².
description: The object of research is JSC Â«ELECTROPULT PlantÂ».
The purpose of the work is to consider the theoretical aspects of the peculiarities of accounting IA and the consideration of this point on the example of a particular organization. 
The assessment of IA is presented, the features of the organization of analytical and synthetic accounting of IA objects are considered. Issues of acquisition, depreciation and disposal of IA are considered in close connection with the current legislation. Attention is also paid to the financial statements of the enterprise related to accounting IA. The paper also presents the accounting entries reflecting the main set of business transactions. 
During the analysis of the theoretical part, certain problems were identified. Classification of IA is quite complex, it can be considered both from an economic and accounting point of view. Since the variety of IA classifications creates an additional problem of their identification and evaluation for reflection in accounting and reporting. 
Measures to improve the accounting of IA were proposed and considered.