METHODOLOGY OF AN ASSESSMENT OF RESULTS OF INTELLECTUAL ACTIVITY

Abstract

The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of financial accounting. The authors compare the methods of cost measurement of accounting entities regulated by Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS). Peculiarities of detection and acknowledgement of impairment of intangible assets (loss of value) are considered.

Keywords

• результаты исследований
• нематериальные активы
• международные стандарты финансовой отчетности (мсфо)
• стоимость
• финансовая отчетность
• первоначальное признание
• переоценка
• обесценение
• research results
• intangible assets
• international financial reporting standards (ifrs)
• cost
• financial accounting
• initial acknowledgement
• overestimation
• depreciation