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International Accounting
 

Valuation of intangible assets in accounting

Vol. 16, Iss. 5, FEBRUARY 2013

Available online: 7 February 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Sorokina E.M. Doctor of Economics, Professor of department «Accounting and Audit», the Baikal University of Economics and Law
soelmi@yandex.ru

Fadeeva A.A. PhD in Economics, Senior Lecturer of department «Accounting and Audit», the Baikal University of Economics and Law
faa15@mail.ru

In the article the analysis of possibility of application of comparative (market), expensive and profitable approaches to an assessment of intangible assets in accounting and the reporting is carried out. Forms of primary documents for registration of depreciation of intangible assets, change of terms of their useful use and the ways of charge of depreciation are offered.

Keywords: intangible assets, intellectual property, fair value, amortization, revaluation

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

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