Нематериальные активы и проблемы их отражения в финансовой отчетности
Problems in disclosure of intangible assets in financial statements

Summary/Abstract: Now it is possible to define three basic directions of reforming financial reporting so as to improve presentation of information on intangible assets for investors and creditors: 1) application of the residual approach in calculation of cost of intellectual capital; 2) presentation of qualitative non-financial information on intangible assets of a company to its investors in a non-standard way as addition to traditional financial reporting; 3) expansion of the use of capitalization of expenses for creation of intangible assets and their disclosure as a part of assets. It is impossible to predict which of these directions becomes predominant in the reform of financial reporting, but it is possible to assess the potential of each direction.

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