Dmitrieva O.V.Higher School for Printing and Media Industry of Moscow Polytechnic University, Moscow, Russian Federation ovdmitrieva@yandex.ru
Importance Competent identification of website development costs under the civil law and economic criteria affects the rules for recording the costs in financial and tax accounting. Objectives The study aims to design methodological approaches to accounting for website development costs depending on civil law relations with developers and initial cost, based on analysis of existing regulatory framework and scientific works by Russian and foreign researchers. Methods The article employs expert analysis of statutory documents in the field of civil law, financial and tax accounting, comparison, deduction, and empirical methods. Results The article defines criteria of website development cost capitalization, methodology for organization of financial and tax accounting for expenses, offers a user-friendly algorithm for identification of costs of website development for financial and tax accounting purpose under the current regulatory framework. Conclusions and Relevance The paper presents findings illustrated by specific numerical examples. The findings may be useful for students and postgraduates majoring in economics and exploring the methodology of accounting for intangible assets and deferred expenses, as well as for accounting practitioners.
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