List of publications on a keyword: «intangible assets»


Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)

Publication date: 06.12.2018
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Tatiana V. Smetanina , candidate of economic sciences
FSBEI of HPE "St. Petersburg University Industrial Engineering and Design" , Санкт-Петербург г

«Ekonomicheskaia otsenka problematiki avtorskogo prava v oblasti dizaina»

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Design is a special kind of activity in the field of copyright creation. Protecting the object of copyright in design allows you to increase the activity of authors in this area. With the protection of copyright on the results of intellectual and creative work is directly related to the effectiveness of the country's economy as a whole. Design from an economic point of view is a special area of activity in which the creative potential of an individual is realized. The more actively the sovereign territory supports this direction of realization, the more successfully the area of the economy of the sovereign territory relating to intangible assets develops. In the modern world, this determines the level of development of the technological potential of a sovereign territory, the level of its competitiveness and economic security. The development of intangible assets should be based on the experience of the most developed sovereign territories in this regard. Comparison and analysis of cop

Бухгалтерский учет, анализ, аудит, статистика

Publication date: 23.12.2016
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Aleksey S. Kudish
FSFEI of HE "Financial University under the Government of the Russian Federation" , Москва г

«The comparative analysis of Russian Accounting Standards and IFRS in the field of accounting and evaluation of intangible assets»

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The article gives a comparative analysis of the standards of RAS and IFRS in the valuation of intangible assets. Revealed areas of standard PBU 14/2007, which need to be improved to approximate Russian accounting standards to IFRS.