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В бакалаврской работе проведен подробный анализ требований к учету нематериальных активов (НМА) в Российской Федерации и в международных стандартах финансовой отчетности. Проведено сравнение требований к бухгалтерскому и налоговому учету между МСФО, ПБУ и Налоговым кодексом РФ, описаны процедуры определения и учета временных и отложенных налогов. Предлагаемые рекомендации были экономически обоснованы.
This bachelor work analyses key aspects of accounting of intangible assets (IA) according to two models: International Accounting Standards (IAS) and Russian Accounting Standards. Major similarities and differences between two systems were mentioned. In addition, several economic recommendations were listed and revised in detail.
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