Home  Journals  International Accounting  4(136) - 2010 April

Comparative analysis of revaluation of intangible assets according to RAR and IFRS

Available online: 9 April 2010

Subject Heading: REFORMING OF ACCOUNTABILITY

JEL Classification: 

This article deals with the matter of advisability of intangible assets revaluations. It also concerns the practical aspects of recognition of revaluation’s results in the financial statements according to Russian accounting principles and International financial reporting standards. The provisions of Russian Accounting Standard 14/2007 ‘Intangible assets accounting’ and International Accounting Standard 38 ‘Intangible assets’ are analyzed, similar and different points are distinguished, steps for chose of effective methods are offered.

Keywords: Intangible assets, accounting, revaluation, the frequency of revaluations, recognition in the financial statements, revaluation surplus

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

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