employee
Russian Federation
student
Russian Federation
The authors analyze and evaluate the latest changes in legislation regarding approaches to accounting for intangible assets. The Federal Accounting Standard of the Russian Federation 14/2022 “Intangible Assets” entered into force in 2024. Intangible assets are identifiable non-monetary assets having no physical form, controlled by the company due to past events, used in the ordinary course of business and not intended for sale. The reliable reflection of intangible assets in the financial statements is extremely important for users. Legislative innovations in the field of accounting for intangible assets are contained in the new standards of Federal Accounting Standard of the Russian Federation 14/2022 and Federal Accounting Standard of the Russian Federation 26/2020 and conclude elements of harmonization of domestic accounting with international Financial Reporting Standards (IFRS). The authors have structured all innovations and have analyzed them in terms of convergence trends.
federal accounting standards, international accounting standards, intangible assets, capital investments
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