The authors set forth the results of their study of the intangible assets share in the structure of the asset balance of 100 domestic companies (branch-wise). They have identifi ed the objects of intellectual property, most often refl ected in the composition of intangible assets. They also have given the comparative description of the features of intangible assets accounting according to international, Russian and U.S. financial reporting standards and accounting principles. The authors have clarified the conceptual definitions and have systematized the accounting and tax implications of intangible assets capitalization; they also have considered the main stages, possibilities and limitations of intangible assets capitalization for Russian companies and proposed the solutions to identified problems.

Keywords: intangible assets; intangible assets capitalization; intangible assets fi scal accounting; intangible assets statutory accounting; cost accounting.

References

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https://doi.org/10.24151/2409-1073-2019-3-6-13