Home  Journals  International Accounting  2(122) - 2009 February

Urgent matters of intangible assets accounting

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

From the first January of 2008 took effect the new accounting provision 14/2007 “Intangible assets accounting”. The necessity to enter this provision may be explained by the Fourth part of the Civil Code of the RF entering into force from the 1st of January 2008 including section VII “Rights for results of intellectual activity and means of individualization” that cardinally changes legal control in this field and also with essential discrepancies of the effective version of the accounting provision 14/2000 with requirements of IFRS (IAS) 38 “Intangible assets”. Besides nowadays there are essential differences in accounting and tax accounting of intangible assets. In this article we analyze innovations in the current legislation.

Keywords: accounting, intangible assets, result, activity, intellectual property, rights, amortization

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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