KFU. Card publication. The problem of accounting for the costs incurred after the initial recognition of an intangible asset

KAZAN
FEDERAL UNIVERSITY

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THE PROBLEM OF ACCOUNTING FOR THE COSTS INCURRED AFTER THE INITIAL RECOGNITION OF AN INTANGIBLE ASSET

Form of presentation

Articles in international journals and collections

Year of publication

2014

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Authors, employees of KFU

Vetoshkina Elena Yurevna, author

Tukhvatullin Ruslan Shavkatovich, author

Bibliographic description in the original language

Vetoshkina E.Y, Tukhvatullin R.S., The problem of accounting for the costs incurred after the initial recognition of an intangible asset//Mediterranean Journal of Social Sciences. - 2014. - Vol.5, Is.24. - P.52-55.

Annotation

Mediterranean Journal of Social Sciences

Keywords

intangible assets, maintenance costs, the costs for software revision, initial recognition

The name of the journal

Mediterranean Journal of Social Sciences

URL

http://www.scopus.com/inward/record.url?eid=2-s2.0-84911381112&partnerID=40&md5=162e3b744232be74dba3bf2610d4dfd6

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=141065&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Vetoshkina Elena Yurevna	ru_RU
dc.contributor.author	Tukhvatullin Ruslan Shavkatovich	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Vetoshkina E.Y, Tukhvatullin R.S., The problem of accounting for the costs incurred after the initial recognition of an intangible asset//Mediterranean Journal of Social Sciences. - 2014. - Vol.5, Is.24. - P.52-55.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=141065&p_lang=2	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	The article comprises a set of theoretical and methodological statements and practical suggestions about the specific ways of disclosing information on the costs of completion of intangible assets. IAS 38 Intangible assets contain the extensive list of norms regulating initial recognition and approaches to the assets evaluation at initial and further recognition and determines the rules of intangible assets. However, the problem of accounting for the additional costs incurred after the initial recognition of intangible assets is not illustrated enough.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	intangible assets	ru_RU
dc.subject	maintenance costs	ru_RU
dc.subject	the costs for software revision	ru_RU
dc.subject	initial recognition	ru_RU
dc.title	The problem of accounting for the costs incurred after the initial recognition of an intangible asset	ru_RU
dc.type	Articles in international journals and collections	ru_RU