Home  Journals  International Accounting  2(134) - 2010 February

Concepts of the recognition intangible assets accounting

Available online: 19 February 2010

Subject Heading: Account problems

JEL Classification: 

Intangible assets are one of the most difficult and controversial objects of accounting. The desire to reconcile with international accounting standards raises a number of issues relating to the problems of recognition of the same assets. In this paper, a comparative analysis of the criteria for recognition of IA in accordance with PBU 14/2007 and IAS 38, highlights the major differences. Differences in approaches to the treatment of intangible assets will eventually lead to the need to adjust the composition of IA in the transformation of accounting standards in reporting under IFRS.

Keywords: intangible assets, IFRS, PBU, the criteria for recognition

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ISSN 2311-9381 (Online)
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