Ekaterina L. MOSUNOVAIzhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation udtipb@yandex.ru ORCID id: not available
Subject. This article deals with the issues of valuation and accounting of intangible assets. Objectives. The article aims to disclose the organizational, methodological, and technical aspects of accounting for intangible assets and develop methodological recommendations for accounting for the results of revaluation of the value of intangible assets in accounts of organizations. Methods. For the study, we used analysis and synthesis, modeling, abstraction, etc. Results. The article reveals the organizational and methodological aspects of accounting for the recognition of intangible assets, the results of their valuation and revaluation, and it substantiates the methods and technical aspects of reflecting operations based on the results of revaluation of intangible assets in accounts. Conclusions and Relevance. To ensure the objectivity and reliability of intangible asset accounting data, federal and international accounting standards should be followed, and intangible assets should be clearly classified for accounting purposes into homogeneous groups. The results of the article can be applied both in the theory and practice of financial accounting.
Keywords: intangible assets, valuation, revalued cost, actual costs, capital investments
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