Features of reflection in the accounting and reporting of intangible assets in accordance with international and Russian reporting standards
Автор: Sosunova L.S., Kalakova K.M.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 10-2 (49), 2020 года.
Бесплатный доступ
This article compares the accounting and reporting of intangible assets in accordance with international and Russian standards. The features and criteria for classifying assets as intangible are highlighted. The distinctive features of each system and the characteristics inherent in each of the systems are highlighted.
Intangible assets, ifrs, rus, reporting, accounting
Короткий адрес: https://sciup.org/170186831
IDR: 170186831 | DOI: 10.24411/2500-1000-2020-11140
Статья научная