Features and procedure for the taxation of transactions with intangible assets in commercial enterprises

Автор: Medzhidova Z.S., Abdullaeva M.I.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 6-2 (19), 2015 года.

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The features and the procedure for the taxation of transactions with intangible assets in businesses from a position of financial and tax accounting. The article deals with the concept, characteristics and types of intangible assets, particularly the formation of intangible assets, amortization, taxes.

Taxes, intangible assets, goodwill, patent, amortization

Короткий адрес: https://sciup.org/140114982

IDR: 140114982

Список литературы Features and procedure for the taxation of transactions with intangible assets in commercial enterprises

Nagornyh M.G. -Intangible assets and their use in terms of tax control over transfer pricing iikredit//Finance, -2014. -№34. -Page 59-65
Rybaltovsky N.K. -Features of accounting and taxation of intellectual property//Property relations in the Russian Federation, -2012. -№7. -Page 45-59
Perevozchikova E. -Tax accounting of intangible assets//Russian accountant. http://www.rosbuh.ru/?page=article&item=3259

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