Нормативно-правове забезпечення надходження, вибуття та нарахування амортизації нематеріальних активів
Regulatory support additions, disposals and amortization of intangible assets
Author(s): Evgenia KaliuhaSubject(s): Business Economy / Management, Methodology and research technology, Accounting - Business Administration
Published by: Університет Григорія Сковороди в Переяславі
Keywords: intangible assets; Group of intangible assets; provisions (standards) of accounting; national regulations (standards) of accounting in the public sector;International Financial Reporting Standards;
Summary/Abstract: The paper studied the effect of regulatory and legal support for revenue sources and disposal of intangible assets, split into groupsaccording to the Tax Code of Ukraine, depreciation and how to conduct their inventory in a self-supporting sector of Ukraine and fourpost-Soviet countries (Kazakhstan, Moldova, Russia, Uzbekistan), which allowed to make appropriate proposals to improve theexisting SFAS 8 «Intangible Assets». At the same time analyzed the content of accounting standards in the public sector (IFRS 31«Intangible Assets» and IPSAS 122 «ntangible Assets»). It is proved that the difference between the amount received and theremuneration equivalent to the price when calculating the value of intangible assets in cash is treated as interest income isdetermined by the effective yield on the receivable and is recognized in income from exchange transactions. Proposals to improvethe IPSAS 122 «Intangible assets».
Journal: Економічний вісник університету
- Issue Year: 1/2014
- Issue No: 23
- Page Range: 63-68
- Page Count: 6
- Language: Ukrainian