Accounting financial accounting. Concept, types and valuation of intangible assets (the most important)

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Accounting financial accounting. Concept, types and valuation of intangible assets (the most important)

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36. CONCEPT, TYPES AND EVALUATION OF INTANGIBLE ASSETS

The main regulatory document for accounting for intangible assets (IA) in commercial organizations (except for credit ones) is the Accounting Regulation "Accounting for Intangible Assets" (PBU 14/2007).

To be accepted for accounting of an object as intangible asset necessary one-time execution following conditions:

a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (incl. in business activities carried out in accordance with the legislation of the Russian Federation);

b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or means of individualization - patents, certificates, other titles of protection , an agreement on the alienation of an exclusive right, etc.), and there are also restrictions on the access of other persons to such economic benefits;

at) the possibility of separating or separating (identifying) an object from other assets;

d) the object is intended for use for a long time, i.e. useful life, lasting more than 12 months or a normal operating cycle, if it exceeds 12 months;

d) the entity does not intend to sell the property within 12 months or the normal operating cycle if it exceeds 12 months;

f) the actual (initial) value of the object can be reliably determined;

g) the absence of an object of a material-material form.

To intangible assets relate works of science, literature and art; computer programs; inventions; useful models, etc.

Intangible assets are not: expenses associated with the formation of a legal entity (organizational expenses); intellectual and business qualities of the organization's personnel, their qualifications and ability to work.

The unit of accounting for intangible assets is inventory object - a set of rights arising from one patent, certificate, agreement on the alienation of the exclusive right to a result of intellectual activity or to a means of individualization, or in another manner established by law, intended to perform certain independent functions. A complex object that includes several protected results of intellectual activity (a movie, another audiovisual work, a theatrical performance, a multimedia product, a single technology) can also be recognized as an inventory item of intangible assets.

An intangible asset is accepted for accounting at the actual (initial) cost determined as of the date of its acceptance for accounting.

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