Accounting for information flows and improving the synthetic accounting of intangible assets of companies
Автор: Mamashov K.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 10-2 (68), 2020 года.
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The article examines the accounting of information flows and the improvement of synthetic accounting for intangible assets of Kyrgyz companies in modern conditions, clarifies their theoretical and practical provisions. According to the results of the study, for organizing and maintaining accounting information flows, it was recommended to enter the following synthetic accounting account: account 2980 "Information for sale" in the group of accounts 2900 "Intangible assets", and a developed version of accounting entries for accounting information flows (purchase, use, depreciation, write-off, sale).
Accounting, economic analysis, financial reporting, users of financial information, information flow, intangible assets, amortization of intangible assets, organization of accounting
Короткий адрес: https://sciup.org/170182100
IDR: 170182100 | DOI: 10.24411/2411-0450-2020-10807