APPLICATION OF THE BALANCE METHOD TO PROPERTY RIGHTS TO THE RESULTS OF INTELLECTUAL ACTIVITY IDENTIFI ED DURING INVENTORY
Journal: AUDITOR
Volume 6 № 12
, 2020
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Financial University under the Government of the Russian Federation
(Department of Audit and Corporate Reporting, Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 33
to 45
Status:
Published
Received:
31.12.2020
Accepted:
31.12.2020
Published:
31.12.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
property rights to objects of intellectual activity, inventory, balance method, intangible assets
Abstract (English):
The article discusses the features of accounting and accounting (fi nancial) statements refl ecting the results of accepting property rights to the results of intellectual activity (intangible assets) on the balance sheet of the reporting organization, the income from which was not subject to income tax during 2018-2019. Intangible assets recognized in this period are subsequently amortised in accounting, while they are not amortised in tax accounting. Since January 1, 2020, the mandatory application of the balance sheet method for accounting for diff erences between accounting and tax financial results has raised a number of questions about the application of this method to the situation with intangible assets accepted for accounting aft er inventory and confl icting consultations. Th e article uses an example of the procedure for applying a retrospective transition from the deferred method to the balance sheet method in relation to intangible assets identifi ed during inventory.
The article discusses the features of accounting and accounting (fi nancial) statements refl ecting the results of accepting property rights to the results of intellectual activity (intangible assets) on the balance sheet of the reporting organization, the income from which was not subject to income tax during 2018-2019. Intangible assets recognized in this period are subsequently amortised in accounting, while they are not amortised in tax accounting. Since January 1, 2020, the mandatory application of the balance sheet method for accounting for diff erences between accounting and tax financial results has raised a number of questions about the application of this method to the situation with intangible assets accepted for accounting aft er inventory and confl icting consultations. Th e article uses an example of the procedure for applying a retrospective transition from the deferred method to the balance sheet method in relation to intangible assets identifi ed during inventory.
Keywords:
property rights to objects of intellectual activity, inventory, balance method, intangible assets
property rights to objects of intellectual activity, inventory, balance method, intangible assets
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