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.
Keywords: intangible assets, means of individualization, website, goodwill
References:
Manokhova S.V. [Brand name and trademark: how to recognize them?]. Torgovlya: bukhgalterskii uchet i nalogooblozhenie, 2017, no. 11, pp. 21–32. URL: Link (In Russ.)
Dirkova E. [Cost accounting for a business plan]. Prakticheskaya bukhgalteriya, 2017, no. 10, pp. 50–54. URL: Link (In Russ.)
Akat'eva M.D. [Trademark as an intangible asset of an organization: some particularities of accounting and protection from illegal use]. Bukhgalterskii uchet v izdatel'stve i poligrafii = Accounting in Publishing and Printing, 2016, no. 1, pp. 2–10. URL: Link (In Russ.)
Alekseeva G.I. [Problems of identification and recognition of objects of intellectual property in financial statements (To be continued)]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2013, vol. 16, iss. 42, pp. 27–35. URL: Link (In Russ.)
Alekseeva G.I. [Problems of identification and recognition of objects of intellectual property in financial statements (The end)]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2013, vol. 16, iss. 43, pp. 15–22. URL: Link (In Russ.)
Zhil'tsova Yu.V., Zhil'tsova A.V., Pavlova O.A. [Trademarks: The retrospect, definitions, partial tools of research]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2021, vol. 24, iss. 2, pp. 206–226. (In Russ.) URL: Link
Martova A.M. [Trademark acquiring]. Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya, 2020, no. 6, pp. 52–55. (In Russ.)
Grishina O.P. [Accounting for a website development costs]. Apteka: bukhgalterskii uchet i nalogooblozhenie, 2020, no. 11, pp. 36–44. (In Russ.)
Bursulaya T. [Accounting features of Internet commerce]. Novaya bukhgalteriya, 2019, no. 11, pp. 58–84. (In Russ.)
Surkov A.A. [The procedure for recognizing the website development costs under the simplified taxation system]. Uproshchennaya sistema nalogooblozheniya: bukhgalterskii uchet i nalogooblozhenie, 2019, no. 7, pp. 22–28. (In Russ.)
Svain B.L. [Commentary on Letter of the FAS Russia of September 25, 2019 № AK/83509/19 – On Clarification of the Issue of Advertising in the Internet Information and Telecommunication Network]. Normativnye akty dlya bukhgaltera, 2019, no. 20, pp. 111–112. (In Russ.)
Dmitrieva O.V. [Methodological approaches to accounting for website development costs of the organization]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 20, iss. 6, pp. 351–368. (In Russ.) URL: Link
Archakova-Uzhakhova M.B. [Practical aspects of accounting for business combination transactions in the fuel and energy sector]. Korporativnaya finansovaya otchetnost'. Mezhdunarodnye standarty, 2019, no. 2, pp. 84–89. URL: Link (In Russ.)
Klimashina Yu.S. [An alternative approach to accounting for business reputation of organizations]. Auditor, 2015, no. 10, pp. 42–49. URL: Link (In Russ.)
Plotnikov V.S., Plotnikova O.V. [Goodwill as a capitalization of transaction costs of a business combination]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2017, vol. 16, iss. 1, pp. 145–159. (In Russ.) URL: Link
Plotnikov V.S., Plotnikova O.V. [The duality of goodwill assessment in financial accounting and reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2021, vol. 24, iss. 4, pp. 372–391. (In Russ.) URL: Link
Ustinova Ya.I., Voevodin A.P. [Business standing: informational constraints of the Russian accounting concept]. Vestnik NGUEU= Vestnik NSUEM, 2016, no. 4, pp. 129–144. URL: Link (In Russ.)
Romanova L. [Cases when it is necessary to recognize the relationship with customers in the accounting]. MSFO na praktike, 2017, no. 9. (In Russ.) URL: Link
Akat'eva M.D. [Accounting and extra-accounting components of business reputation]. Bukhgalterskii uchet v izdatel'stve i poligrafii = Accounting in Publishing and Printing, 2016, no. 3, pp. 22–29. URL: Link (In Russ.)
Parygina N.N., Nevzgodina E.L. [Goodwill and business reputation: comparative analysis]. Vestnik Omskogo universiteta. Seriya: Pravo = Herald of Omsk University. Series: Law, 2017, no. 4, pp. 83–87. URL: Link (In Russ.)
