Intangible assets referred to objects such long-term use, that is material-material structures are not, but are the valuation used for a long time (ie more than twelve months) and in the future can bring to the enterprise income (economic benefits).
Accounting for intangible assets for individual objects and groups.
Intangible assets include an expenditure on the organization;business reputation;the exclusive right of the owner of service marks and trademarks;copyright in the information databases;exclusive right to industrial designs, unique model, the invention of the patent holder.
Take into account the intangible assets on the basis of the provisions of Accounting "Accounting of intangible assets".
does not apply to intangible assets such quality of staff of the enterprise as business intelligence and their ability to work and qualifications, because their media they are inseparable, and without them can not be used.
accounting intangible assets are on a dedicated account of the 04 that is active.Intangible assets here are reflected at cost.
Accounting receipt of intangible assets depends on what type of contract they have done to the plant: the constituent instruments;license (open, exclusive, non-exclusive license);agreements concluded on the basis of the law "On protection of trade marks and signs';those that are based on patent law;franchise agreements;author's contracts with individuals on the transfer of non-exclusive and exclusive rights to use the works of art, literature and science.
When the company manufactures its own intangible assets and bears specific costs, they may include material costs, accrual of taxes, labor costs and so on.
The financial help per-formed the initial cost of such intangible assets.This accounting reference calculation is up on an accrual basis, based on the documents, which confirm the expenses incurred in the creation of intangible assets.Intangible assets are to be initially measured at cost, in spite of the way they arrive at the company.
For each object produced analytical accounting of intangible assets using the card in the form of intangible assets №NMA 1. On the basis of the credit document movement (delivery and acceptance) and other documents such card is filled in a single copy, and maintained in the accounting department.
Accounting for intangible assets in the enterprise built on the basis of the accounting policies of the organization, which is approved by the head.
intangible asset that was received as a result of the development, it is necessary to reflect on the balance sheet, provided that the company has information for a reliable determination of the costs that are associated with the development of the intangible asset;the possibility that there will be obtained the economic benefits associated with its use;intention, technical capabilities and resources in order to bring the intangible asset to a state in which it can be used.
Note that if these criteria an intangible asset does not respond, those expenses that are associated with its creation or acquisition are recognized as expenses of the reporting period in which they were carried out without recognizing these costs as an intangible asset.
