Features of accounting and tax accounting of intellectual property
Автор: Rybaltovskaya N.K.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Управление собственностью - практический опыт
Статья в выпуске: 7 (130), 2012 года.
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The article analyzes the provisions of the accounting and tax treatment of intangible assets in the Russian legislation. The types of intangible assets like intellectual property, methods of their acquisition or creation of enterprises. Marked discrepancies in the existing legislation relating to the valuation of intangible assets in their statement on the account. Suggests ways to reduce tax risks when you select the depreciation charges in the tax and accounting.
Intangible assets, result of intellectual activity, rid, tax accounting, depreciation charges in the tax and accounting, reduction of tax risks
Короткий адрес: https://sciup.org/170152325
IDR: 170152325