Subject. This article analyzes the economic relations arising from the management of value added tax in the Russian Federation. Objectives. Based on the identified problems in the field of value added tax management, the article aims to propose anti-crisis measures to address them. Methods. For the study, I used a combination of abstract-logical, case study, and statistical analysis methods. Results. The article presents the results of a study of problems related to the optimization of value added tax rates and the improvement of VAT administration. It predicts the level of VAT collection in Russia and the proportion of entities with violations based on the results of regulatory and supervisory measures for 2022–2024. The article also defines the main schemes for the withdrawal of Russian companies from VAT payment, formulates the imperatives imposed by the Russian authorities on taxation measures, and presents certain proposals for solving the identified problems in the administration of VAT. Conclusions. The proposed measures will help raise federal budget revenues and establish a more equitable mechanism for levying VAT.
{"title":"Problems of value added tax management and the anti-crisis measures to address them: Optimizing rates and improving VAT administration","authors":"D. V. Manushin","doi":"10.24891/ia.26.2.187","DOIUrl":"https://doi.org/10.24891/ia.26.2.187","url":null,"abstract":"Subject. This article analyzes the economic relations arising from the management of value added tax in the Russian Federation.\u0000Objectives. Based on the identified problems in the field of value added tax management, the article aims to propose anti-crisis measures to address them.\u0000Methods. For the study, I used a combination of abstract-logical, case study, and statistical analysis methods.\u0000Results. The article presents the results of a study of problems related to the optimization of value added tax rates and the improvement of VAT administration. It predicts the level of VAT collection in Russia and the proportion of entities with violations based on the results of regulatory and supervisory measures for 2022–2024. The article also defines the main schemes for the withdrawal of Russian companies from VAT payment, formulates the imperatives imposed by the Russian authorities on taxation measures, and presents certain proposals for solving the identified problems in the administration of VAT.\u0000Conclusions. The proposed measures will help raise federal budget revenues and establish a more equitable mechanism for levying VAT.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82111160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article analyzes the structure of accounting (financial) reporting, in particular, the one proposed in the draft federal accounting standard developed by the Ministry of Finance of Russia. Objectives. In addition to the analysis of the project structure of financial statements, the article aims to develop recommendations for improving this structure. Methods. For the study, we used analysis, synthesis, modeling, systematization, and generalization. Results. The article presents the results of the analysis of the requirements for financial statements, structure of reporting, balance sheet, and the statement of financial results. It proposes to introduce the principle of Financial Statements Modeling into the requirements, and some additional items on balance sheet. Conclusions and Relevance. The analysis of the draft FSBU 4/20 and regulatory documents on accounting financial statements reveals the need to replace the current PBU 4/99 and to finalize this FSBU project as soon as possible. The results of the study can be applied in the theory and practice of accounting.
{"title":"Project structure of financial statements: Comparative analysis and recommendations for improvement","authors":"S. Kozmenkova, R. Alborov","doi":"10.24891/ia.26.2.216","DOIUrl":"https://doi.org/10.24891/ia.26.2.216","url":null,"abstract":"Subject. This article analyzes the structure of accounting (financial) reporting, in particular, the one proposed in the draft federal accounting standard developed by the Ministry of Finance of Russia.\u0000Objectives. In addition to the analysis of the project structure of financial statements, the article aims to develop recommendations for improving this structure.\u0000Methods. For the study, we used analysis, synthesis, modeling, systematization, and generalization.\u0000Results. The article presents the results of the analysis of the requirements for financial statements, structure of reporting, balance sheet, and the statement of financial results. It proposes to introduce the principle of Financial Statements Modeling into the requirements, and some additional items on balance sheet.\u0000Conclusions and Relevance. The analysis of the draft FSBU 4/20 and regulatory documents on accounting financial statements reveals the need to replace the current PBU 4/99 and to finalize this FSBU project as soon as possible. The results of the study can be applied in the theory and practice of accounting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87454525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article deals with the issues related to the category of Integrative Thinking, defining its principles and tools. Objectives. The article aims to substantiate the author-developed interpretation of the content of Integrative Thinking, assess the best practices of applying integrative thinking in the preparation of integrated reports by foreign companies, identify problems that impede this process in Russian realities, and propose ways to solve them. Methods. For the study, we used a systems approach, comparison, systematization, generalization, and a historical analysis. Results. The article offers an author-developed definition of integrative thinking, identifies the practical advantages of its application when preparing non-financial reporting, identifies barriers to the introduction of integrative thinking into the practice of Russian companies, and suggests ways to overcome them. Conclusions. Integrative thinking should not be limited to integrated reporting only, but should be extended to prepare and include sustainability reports in all their forms. The results of the study can be used to disseminate the practice of applying integrative thinking in the preparation of non-financial reporting among Russian companies.
{"title":"Integrative thinking: Theory and practical application","authors":"M. Vakhrushina, Svetlana D. Katasonova","doi":"10.24891/ia.26.1.28","DOIUrl":"https://doi.org/10.24891/ia.26.1.28","url":null,"abstract":"Subject. This article deals with the issues related to the category of Integrative Thinking, defining its principles and tools.\u0000Objectives. The article aims to substantiate the author-developed interpretation of the content of Integrative Thinking, assess the best practices of applying integrative thinking in the preparation of integrated reports by foreign companies, identify problems that impede this process in Russian realities, and propose ways to solve them.\u0000Methods. For the study, we used a systems approach, comparison, systematization, generalization, and a historical analysis.\u0000Results. The article offers an author-developed definition of integrative thinking, identifies the practical advantages of its application when preparing non-financial reporting, identifies barriers to the introduction of integrative thinking into the practice of Russian companies, and suggests ways to overcome them.\u0000Conclusions. Integrative thinking should not be limited to integrated reporting only, but should be extended to prepare and include sustainability reports in all their forms. The results of the study can be used to disseminate the practice of applying integrative thinking in the preparation of non-financial reporting among Russian companies.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76912576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article deals with the issues of information support of project management accounting. Objectives. The article aims to form information support for project management accounting, which helps apply effective management decisions in conditions of uncertainty and risk. Methods. For the study, we used a systems approach, basis of accounting, and the questionnaire method. Results. The article offers the author-developed definition of the concept of Project, an algorithm for accounting support of project activities by block, as well as an approach to the preparation of project management reporting in two areas, namely, cash flow and debt accrual. To solve the problem of eliminating the impact of uncertainty and risk on the implementation of the project, the article proposes an approach to accounting and reporting support, which consists in differentiating tools by phase of the project cycle. Conclusions. The article concludes that it is necessary to form information support on the basis of the conceptual foundations of project management, basic accounting provisions, and the information requests of users with the project ring-fencing.
{"title":"Information support of project activities under risk and uncertainty","authors":"Aleksei N. Bobryshev, N. Agafonova","doi":"10.24891/ia.26.1.52","DOIUrl":"https://doi.org/10.24891/ia.26.1.52","url":null,"abstract":"Subject. This article deals with the issues of information support of project management accounting.\u0000Objectives. The article aims to form information support for project management accounting, which helps apply effective management decisions in conditions of uncertainty and risk.\u0000Methods. For the study, we used a systems approach, basis of accounting, and the questionnaire method.\u0000Results. The article offers the author-developed definition of the concept of Project, an algorithm for accounting support of project activities by block, as well as an approach to the preparation of project management reporting in two areas, namely, cash flow and debt accrual. To solve the problem of eliminating the impact of uncertainty and risk on the implementation of the project, the article proposes an approach to accounting and reporting support, which consists in differentiating tools by phase of the project cycle.\u0000Conclusions. The article concludes that it is necessary to form information support on the basis of the conceptual foundations of project management, basic accounting provisions, and the information requests of users with the project ring-fencing.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83745204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Objectives. This article aims to consider the implementation of parallel imports, as well as aspects that reveal the specifics of its accounting and taxation. Methods. For the study, we used analysis and synthesis, and research methods, based on logical grounds. Results. The article presents the results of the analysis of the specifics of the use of parallel imports in order to meet the needs of people in demanded foreign goods. It reveals the particularities of accounting and taxation of parallel imports and offers recommendations regarding its accounting and taxation by the importing organization. Conclusions. Parallel imports are beneficial to both consumers – individuals and legal entities, and the State under sanctions. Such imports can also be useful to stimulate competition. However, under the guise of parallel imports, it is possible to obtain counterfeit products or products of lower quality.
{"title":"Parallel imports against the backdrop of sanctions: Accounting and tax treatment","authors":"L. Chaikovskaya, S. Filin","doi":"10.24891/ia.26.1.90","DOIUrl":"https://doi.org/10.24891/ia.26.1.90","url":null,"abstract":"Objectives. This article aims to consider the implementation of parallel imports, as well as aspects that reveal the specifics of its accounting and taxation.\u0000Methods. For the study, we used analysis and synthesis, and research methods, based on logical grounds.\u0000Results. The article presents the results of the analysis of the specifics of the use of parallel imports in order to meet the needs of people in demanded foreign goods. It reveals the particularities of accounting and taxation of parallel imports and offers recommendations regarding its accounting and taxation by the importing organization.\u0000Conclusions. Parallel imports are beneficial to both consumers – individuals and legal entities, and the State under sanctions. Such imports can also be useful to stimulate competition. However, under the guise of parallel imports, it is possible to obtain counterfeit products or products of lower quality.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75965376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article deals with the issues if it is reasonable to recognize such items as trademark, website and goodwill as intangible assets taking into consideration the transition to the procedure for accounting and financial statements preparation by organizations in Russia in accordance with the Federal Accounting Standard FSBU 14/2022 – Intangible Assets. Objectives. The article aims to analyze the complicated issues and specifics of the practical qualification of separate accounting items from the perspective of their compliance with the methodological provisions of the FSBU 14/2022 at the stage of transition to the application of the Standard. Methods. For the study, we used a systems analysis and generalization of legislative and regulatory documents, and professional literature. Results. The article finds that for the justified recognition of the items considered, including trademarks, websites and goodwill, it is necessary to analyze their compliance with the FSBU 14/2022 – Intangible Assets provisions, and in some cases, the accountant's professional judgment is necessary for the correct qualification of the listed items. Conclusions and Relevance. The variety and multiplicity of qualities of different types of intangible assets and economic benefits, as well as the emergence of new accounting items of an intangible nature, which require reasonable qualification in accounting, are among the reasons for the presence of identified problems. It is also necessary to take into account the fact that at present, not all Russian accountants have sufficient methodological training in terms of interpreting certain complex provisions of the FSBU 14/2022. The results of the study can be used in scientific and practical activities, for training specialists in the field of accounting and auditing, as well as for developing proposals for the correct transition to the FSBU 14/2022 provisions application.
{"title":"Recognition of separate intangible assets in terms of the FSBU 14/2022 Standard: Some peculiarities","authors":"I. Lisovskaya, N. Trapeznikova","doi":"10.24891/ia.26.1.4","DOIUrl":"https://doi.org/10.24891/ia.26.1.4","url":null,"abstract":"Subject. This article deals with the issues if it is reasonable to recognize such items as trademark, website and goodwill as intangible assets taking into consideration the transition to the procedure for accounting and financial statements preparation by organizations in Russia in accordance with the Federal Accounting Standard FSBU 14/2022 – Intangible Assets.\u0000Objectives. The article aims to analyze the complicated issues and specifics of the practical qualification of separate accounting items from the perspective of their compliance with the methodological provisions of the FSBU 14/2022 at the stage of transition to the application of the Standard.\u0000Methods. For the study, we used a systems analysis and generalization of legislative and regulatory documents, and professional literature.\u0000Results. The article finds that for the justified recognition of the items considered, including trademarks, websites and goodwill, it is necessary to analyze their compliance with the FSBU 14/2022 – Intangible Assets provisions, and in some cases, the accountant's professional judgment is necessary for the correct qualification of the listed items.\u0000Conclusions and Relevance. The variety and multiplicity of qualities of different types of intangible assets and economic benefits, as well as the emergence of new accounting items of an intangible nature, which require reasonable qualification in accounting, are among the reasons for the presence of identified problems. It is also necessary to take into account the fact that at present, not all Russian accountants have sufficient methodological training in terms of interpreting certain complex provisions of the FSBU 14/2022. The results of the study can be used in scientific and practical activities, for training specialists in the field of accounting and auditing, as well as for developing proposals for the correct transition to the FSBU 14/2022 provisions application.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"170 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80669063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article deals with the issues of extending tasks and opportunities, and improving methodological approaches to the analysis of financial results of a small wholesale enterprise. Objectives. The article aims to develop recommendations to improve methodological approaches to the analysis of financial results for a small wholesale enterprise. Methods. For the study, we used analysis, generalization, comparison a case study method, and the methods of substitution, relative and absolute data values, and the tabular and graphical ones. Results. The article defines the role and capabilities of analyzing financial results in improving the efficiency of small enterprise activities, and offers recommendations for improving methodological approaches to such analysis, helping compare the indicators obtained during the analysis with similar indicators of competing companies. Conclusions and Relevance. The author-developed proposals for improving methodological approaches to the analysis of financial results will help improve the quality of information support for management decisions aimed at finding reserves for improving the efficiency of financial and economic activities of a small enterprise. The results of the study can be useful to a wide range of readers interested in analyzing the financial results of a small business.
{"title":"Broadening options to analyze small business' financial results","authors":"A. Glushchenko, Nadezhda A. Malii","doi":"10.24891/ia.26.1.76","DOIUrl":"https://doi.org/10.24891/ia.26.1.76","url":null,"abstract":"Subject. This article deals with the issues of extending tasks and opportunities, and improving methodological approaches to the analysis of financial results of a small wholesale enterprise.\u0000Objectives. The article aims to develop recommendations to improve methodological approaches to the analysis of financial results for a small wholesale enterprise.\u0000Methods. For the study, we used analysis, generalization, comparison a case study method, and the methods of substitution, relative and absolute data values, and the tabular and graphical ones.\u0000Results. The article defines the role and capabilities of analyzing financial results in improving the efficiency of small enterprise activities, and offers recommendations for improving methodological approaches to such analysis, helping compare the indicators obtained during the analysis with similar indicators of competing companies.\u0000Conclusions and Relevance. The author-developed proposals for improving methodological approaches to the analysis of financial results will help improve the quality of information support for management decisions aimed at finding reserves for improving the efficiency of financial and economic activities of a small enterprise. The results of the study can be useful to a wide range of readers interested in analyzing the financial results of a small business.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"85 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77309057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article deals with the theoretical and methodological features of the formation of accounting and analytical support for transformation and transaction cost optimization. Objectives. The article aims to indicate the need to classify costs according to their belonging to transactions and disclose the theoretical and methodological features in the context of accounting and analytical cost optimization support. Methods. For the study, we used general scientific methods (analysis, comparison and interpretation) and statistical methods in economics. The results of the study are shown in tabular and graphical forms. Results. The article defines the notion of Transaction Cost and the need to decompose cost into transformation and transaction parts to take measures to optimize the level of costs. It systematizes the theoretical and methodological features of accounting and analytical models for transformation and transaction cost optimization. The article also proposes to integrate digital technologies into the management cost accounting system. Conclusions and Relevance. The article justifies the necessity to break costs into transformation and transaction parts for these types of cost have different approaches to the accounting and analytical support formation for optimization. The organization of accounting and analysis of costs by their belonging to transactions can improve the quality of accounting and analytical support and, consequently, the information base for management decisions. At present, the digital technologies that can be used in financial and operational activities contribute to cost reduction.
{"title":"A model of accounting and analytical support of cost optimization in the context of new institutionalism","authors":"E. Voronova, А. А. Vekshina","doi":"10.24891/ia.25.12.1360","DOIUrl":"https://doi.org/10.24891/ia.25.12.1360","url":null,"abstract":"Subject. This article deals with the theoretical and methodological features of the formation of accounting and analytical support for transformation and transaction cost optimization.\u0000Objectives. The article aims to indicate the need to classify costs according to their belonging to transactions and disclose the theoretical and methodological features in the context of accounting and analytical cost optimization support.\u0000Methods. For the study, we used general scientific methods (analysis, comparison and interpretation) and statistical methods in economics. The results of the study are shown in tabular and graphical forms.\u0000Results. The article defines the notion of Transaction Cost and the need to decompose cost into transformation and transaction parts to take measures to optimize the level of costs. It systematizes the theoretical and methodological features of accounting and analytical models for transformation and transaction cost optimization. The article also proposes to integrate digital technologies into the management cost accounting system.\u0000Conclusions and Relevance. The article justifies the necessity to break costs into transformation and transaction parts for these types of cost have different approaches to the accounting and analytical support formation for optimization. The organization of accounting and analysis of costs by their belonging to transactions can improve the quality of accounting and analytical support and, consequently, the information base for management decisions. At present, the digital technologies that can be used in financial and operational activities contribute to cost reduction.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"123 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77228019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Subject. This article discusses the possibility of including a system of changes in market relations and their impact on the financial results of the organization's activities in the field of accounting and economic analysis. Objectives. The article aims to determine the possibility and necessity of forming information in the field of accounting containing a prognostic function, which can be achieved by including a new concept in the structure of accounting, namely the concept of accounting for contractual obligations, and prove the necessity and objectivity of information when including in the field of accounting its new objects, i.e. contractual law and contractual obligation. Methods. For the study, we used academic economics in the field of accounting, namely the economic theory of ownership of an economic resource, the theory of contractual relationships, and the theory of contractual obligations. Results. The article presents a proof of compliance of the concept of accounting for contractual obligations with the International Conceptual Framework for Financial Reporting (2018), which defines an economic resource as a right to an asset that has the potential to create economic benefits in the future, and a contractual obligation corresponding to this right, namely to transfer an economic resource. Conclusions and Relevance. Contractual obligations, by virtue of their objectivity, must find their place in the structure of accounting, since information about them is formed on the market. The systematic reflection of contractual obligations expands the scope of accounting to include market relations in it. The concept of accounting for contractual obligations makes it possible to reduce the gap between academic economic science and accounting theory.
{"title":"The concept of accounting for contractual obligations: Searching for accounting development areas","authors":"V. Plotnikov, O. Plotnikova","doi":"10.24891/ia.25.12.1326","DOIUrl":"https://doi.org/10.24891/ia.25.12.1326","url":null,"abstract":"Subject. This article discusses the possibility of including a system of changes in market relations and their impact on the financial results of the organization's activities in the field of accounting and economic analysis.\u0000Objectives. The article aims to determine the possibility and necessity of forming information in the field of accounting containing a prognostic function, which can be achieved by including a new concept in the structure of accounting, namely the concept of accounting for contractual obligations, and prove the necessity and objectivity of information when including in the field of accounting its new objects, i.e. contractual law and contractual obligation.\u0000Methods. For the study, we used academic economics in the field of accounting, namely the economic theory of ownership of an economic resource, the theory of contractual relationships, and the theory of contractual obligations.\u0000Results. The article presents a proof of compliance of the concept of accounting for contractual obligations with the International Conceptual Framework for Financial Reporting (2018), which defines an economic resource as a right to an asset that has the potential to create economic benefits in the future, and a contractual obligation corresponding to this right, namely to transfer an economic resource.\u0000Conclusions and Relevance. Contractual obligations, by virtue of their objectivity, must find their place in the structure of accounting, since information about them is formed on the market. The systematic reflection of contractual obligations expands the scope of accounting to include market relations in it. The concept of accounting for contractual obligations makes it possible to reduce the gap between academic economic science and accounting theory.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76712135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Alborov, Grigorii R. Alborov, S. Kozmenkova, E. Mosunova
Subject. This article deals with the issues of management of the acquisition (creation), valuation, revaluation, amortization of intangible value and operations for the write-off of intangible assets in accordance with the provisions of FSBU 14/2022 – Intangible Assets. Objectives. The article aims to disclose the issues of organization of analytical and synthetic accounting for the acquisition (creation), impairment and write-off of intangible assets, substantiate the procedure for keeping records of intangible assets and develop methodological aspects of analytical and synthetic accounting for the acquisition, impairment and write-off of intangible assets. Methods. For the study, we used analysis and synthesis, modeling, systematization, and generalization. Results. The article reveals the problematic issues of accounting for intangible assets. The article also formulates proposals for reflecting operations on income flows and the causes for writing off of intangible assets, and presents a recommended methodology for accounting for impairment operations of intangible assets and costs associated with their write-off. Conclusions and Relevance. To ensure the reliability of accounting and financial reporting data regarding intangible assets, it is necessary to clearly organize analytical and synthetic accounting of these items on the basis of supporting primary documentation in accordance with the requirements of FSBU 14/2022 – Intangible Assets. Entities should monitor impairment of intangible assets and record the results in accounts in accordance with International Financial Reporting Standard (IAS) 36 – Impairment of Assets. The results of the study can be applied in the theory and practice of accounting.
{"title":"Accounting for the acquisition (creation), impairment and write-off of intangible assets","authors":"R. Alborov, Grigorii R. Alborov, S. Kozmenkova, E. Mosunova","doi":"10.24891/ia.25.12.1382","DOIUrl":"https://doi.org/10.24891/ia.25.12.1382","url":null,"abstract":"Subject. This article deals with the issues of management of the acquisition (creation), valuation, revaluation, amortization of intangible value and operations for the write-off of intangible assets in accordance with the provisions of FSBU 14/2022 – Intangible Assets.\u0000Objectives. The article aims to disclose the issues of organization of analytical and synthetic accounting for the acquisition (creation), impairment and write-off of intangible assets, substantiate the procedure for keeping records of intangible assets and develop methodological aspects of analytical and synthetic accounting for the acquisition, impairment and write-off of intangible assets.\u0000Methods. For the study, we used analysis and synthesis, modeling, systematization, and generalization.\u0000Results. The article reveals the problematic issues of accounting for intangible assets. The article also formulates proposals for reflecting operations on income flows and the causes for writing off of intangible assets, and presents a recommended methodology for accounting for impairment operations of intangible assets and costs associated with their write-off.\u0000Conclusions and Relevance. To ensure the reliability of accounting and financial reporting data regarding intangible assets, it is necessary to clearly organize analytical and synthetic accounting of these items on the basis of supporting primary documentation in accordance with the requirements of FSBU 14/2022 – Intangible Assets. Entities should monitor impairment of intangible assets and record the results in accounts in accordance with International Financial Reporting Standard (IAS) 36 – Impairment of Assets. The results of the study can be applied in the theory and practice of accounting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89895742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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