PBU 14 accounting of intangible assets summary. Ministry of Finance of the Russian Federation

Publication date: 21.07.2016

Date modified: 21.07.2016

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Microsoft Word - PBU 1410 ACCOUNTING REGULATIONS? WHO IS ACCOUNTING FOR “NEMATE ACCOUNTING?” IAL ASSETS" (PBU 14/2007) (approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n, as amended from October 25, 2010 No. 132n, dated December 24, 2010 No. 186n, dated May 16, 2016 No. 64n) I.? General provisions 1. These Regulations establish the rules for the formation in accounting and financial statements information about intangible assets of organizations that are? legal entities under the law? Russian Federation (with the exception of credit institutions and state (municipal) institutions).(as amended by the order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n)2. ? This Regulation does not apply to: a) research, development and technological work that has not given a positive result; b) not completed and not formalized in established by law in the order of research, development and technological work; c) material media (things) in which the results of intellectual activity and equivalent means of individualization (hereinafter referred to as means of individualization) are expressed; d) financial investments.3. For acceptance to accounting of an object as an intangible asset, the following conditions must be simultaneously met: a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization or for use in activities, aimed at achieving the goals of creating non-profit organization(including in business activities carried out in accordance with the legislation of the Russian Federation); b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the rights of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other documents of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or a means of individualization, documents confirming the transfer of an exclusive right without an agreement, etc.), and also there are restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object); c) the possibility of separating or separating (identifying) the object from other assets; d) the object is intended for use for a long time, i.e. deadline beneficial use, lasting more than 12 months or the normal operating cycle, if it exceeds 12 months; e) the organization does not intend to sell the object within 12 months or the normal operating cycle, if it exceeds 12 months; f) the actual (initial) cost of the object can be reliably determined ;g) the object lacks a material form.3.1. An organization that has the right to use simplified accounting methods, including simplified accounting (financial) statements, may recognize expenses for the acquisition (creation) of objects that are subject to accounting as intangible assets in accordance with these Regulations, as part of expenses for common types activities in full amount as they are implemented. (introduced by order of the Ministry of Finance of Russia dated May 16, 2016 No. 64n)4. If the conditions established in paragraph 3 of these Regulations are met, intangible assets include, for example, works of science, literature and art; programs for electronic computers; inventions; utility models; breeding achievements; production secrets (know-how); trademarks and service marks. Intangible assets also include business reputation arising in connection with the acquisition of an enterprise as a property complex (in whole or part thereof). Intangible assets do not include: expenses associated with education legal entity(organizational expenses); intellectual and business qualities of the organization’s personnel, their qualifications and ability to work.5. The accounting unit of intangible assets is an inventory object. An inventory object of intangible assets is a set of rights arising from one patent, certificate, agreement on the alienation of the exclusive right to a result of intellectual activity or to a means of individualization, or in another manner established by law, intended to perform certain independent functions . A complex object that includes several protected results of intellectual activity (a movie, another audiovisual work, a theatrical performance, a multimedia product, a single technology) can also be recognized as an inventory item of intangible assets. II.? Initial assessment of intangible assets 6. An intangible asset is accepted for accounting at its actual (initial) cost, determined as of the date it was accepted for accounting.7. The actual (initial) cost of an intangible asset is recognized as the amount calculated in in monetary terms, equal to the amount of payment in cash and other form or amount accounts payable, paid or accrued by an organization upon acquisition, creation of an asset and provision of conditions for using the asset for its intended purposes.8. ? ? expenses for the acquisition of an intangible asset are: amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the copyright holder (seller); customs duties and customs fees; non-refundable amounts of taxes, state, patent and other duties paid in connection with the acquisition of an intangible asset; fees paid to the intermediary organization and other persons through which the intangible asset was acquired; amounts paid for information and consulting services related to the acquisition of an intangible asset; other expenses directly related to the acquisition of an intangible asset and providing conditions for use asset for its intended purposes.9. When creating an intangible asset, in addition to the expenses provided for in paragraph 8 of these Regulations, expenses also include: amounts paid for the performance of work or provision of services to third parties under orders, contract agreements, author's order agreements or contracts for the performance of research, development or technological work; expenses for remuneration of employees directly involved in the creation of an intangible asset or in the performance of research, development or technological work on employment contract; contributions for social needs (including unified social tax); expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset , the actual (initial) cost of which is formed; other expenses directly related to the creation of an intangible asset and providing conditions for using the asset for the planned purposes.10. Are not included in the costs of acquisition or creation of an intangible asset: refundable amounts of taxes, except for cases provided for by law? Russian Federation; general business and other similar expenses, except when they are directly related to the acquisition and creation of assets; expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.? Expenses on received loans and credits are not expenses for the acquisition or creation of intangible assets, except for cases when the asset, the actual (initial) cost of which is formed, is classified as investment.11. The actual (initial) cost of an intangible asset contributed as a contribution to the authorized (share) capital (including in the case of state or municipal property as a contribution to authorized capitals open joint stock companies), authorized capital, mutual fund organization, recognizes it monetary value, agreed upon by the founders (participants) of the organization, unless otherwise provided by law? Russian Federation.12. The actual (initial) cost of an intangible asset accepted for accounting during the privatization of state and municipal property by transforming a unitary enterprise into an open enterprise joint stock company, is determined in the manner prescribed for the reorganization of organizations in the form of transformation.13. The actual (initial) value of an intangible asset received by an organization under a gift agreement is determined based on its current market value on the date of acceptance for accounting as an investment in non-current assets. The current market value of an intangible asset is understood as the amount of money that could have been received as a result of the sale of an object on the date of determining the current market value. Current market value intangible asset can be determined on the basis of expert assessment.14. The actual (initial) cost of an intangible asset acquired under an agreement providing for the fulfillment of obligations (payment) is not in cash, is determined based on the value of assets transferred or to be transferred by the organization. The value of assets transferred or subject to transfer by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets. If it is impossible to determine the value of assets transferred or subject to transfer by an organization under such agreements, the value of an intangible asset received by the organization is established based on from the price at which similar intangible assets are acquired in comparable circumstances.15. If in relation to the intangible assets specified in paragraphs 11 - 14 of these Regulations, expenses specified in paragraphs 8 and 9 of these Regulations arise, then such expenses are also included in the actual (initial) cost. III.? Subsequent valuation of intangible assets 16. The actual (initial) value of an intangible asset, at which it is accepted for accounting, is not subject to change, except in cases established by law? of the Russian Federation and these Regulations. A change in the actual (initial) cost of an intangible asset at which it is accepted for accounting is allowed in cases of revaluation and impairment of intangible assets.17. Commercial organization may not more than once a year (at the end of the reporting year) revaluate groups of homogeneous intangible assets at the current market value, determined solely based on data from the active market of these intangible assets. (as amended by Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)18. When deciding on the revaluation of intangible assets included in a homogeneous group, it should be taken into account that in the future these assets must be revalued regularly so that the value at which they are reflected in the financial statements does not differ significantly from the current market value.19. Revaluation of intangible assets is carried out by recalculating their residual value.20. Excluded (order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n).21. The amount of additional valuation of intangible assets as a result of revaluation is credited to the additional capital of the organization. The amount of revaluation of an intangible asset, equal to the amount of its depreciation carried out in previous reporting years and attributed to the financial result as other expenses, is credited to the financial result as other income. (as amended by Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n) Amount write-down of an intangible asset as a result of revaluation is included in the financial result as other expenses. The amount of the writedown of an intangible asset is included in the reduction of the organization’s additional capital formed from the amounts of the additional valuation of this asset carried out in previous reporting years. Does the amount of depreciation of an intangible asset exceed the amount of its revaluation credited? in the additional capital of the organization as a result of revaluation carried out in previous reporting years, is included in the financial result as other expenses. (as amended by Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n) When an intangible asset is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the accounting account of retained earnings (uncovered losses) of the organization.? The results of the revaluation of intangible assets carried out as of the end of the reporting year are subject to reflection in accounting separately. (as amended by Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)22. Intangible assets may be tested for impairment in the manner specified International standards financial statements. IV.? Amortization of intangible assets 23. The cost of intangible assets from for a certain period useful life is repaid by calculating depreciation during their useful life, unless otherwise established by these Regulations. Depreciation is not accrued for intangible assets with an indefinite useful life. 24. Depreciation is not accrued for intangible assets of non-profit organizations.25. When accepting an intangible asset for accounting, the organization determines its useful life. The useful life is the period expressed in months during which the organization expects to use the intangible asset for the purpose of obtaining economic benefit (or for use in activities aimed at achieving the goals of creating a non-profit organization ). For certain types of intangible assets, the useful life can be determined based on the quantity of products or other natural indicator of the volume of work expected to be received as a result of the use of assets of this type. Intangible assets for which it is impossible to reliably determine the useful life are considered intangible assets with an indefinite useful life.26. The useful life of an intangible asset is determined based on: the validity period of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset; the expected period of use of the asset, during which the organization expects to receive economic benefits (or use it in activities aimed at achieving goals creation of a non-profit organization).27. The useful life of an intangible asset cannot exceed the life of the organization. The useful life of an intangible asset is checked annually by the organization to determine whether it needs to be clarified. If there is a significant change in the duration of the period during which the organization expects to use the asset, its useful life is subject to clarification. The adjustments that arise in connection with this are reflected in accounting and financial statements as changes in estimated values. (as amended by Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n) In relation to an intangible asset with an indefinite useful life, the organization must annually consider the presence of factors indicating the impossibility of reliably determining the useful life of this asset . If these factors cease to exist, the organization determines the useful life of this intangible asset and the method of its depreciation. The adjustments that arise in connection with this are reflected in accounting and financial statements as changes in estimated values (as amended by Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)28. The determination of the monthly amount of depreciation charges for an intangible asset is made in one of the following ways: the straight-line method; the reducing balance method; the method of writing off the cost in proportion to the volume of production (work). The choice of the method for determining the depreciation of an intangible asset is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of the asset , including the financial result from the possible sale of this asset. In the event that the calculation of the expected receipt of future economic benefits from the use of an intangible asset is not reliable, the amount of depreciation? deductions? By? like this? asset? determined? ? linear method.29. ? The monthly amount of depreciation charges is calculated: a) using the straight-line method - based on the actual (initial) cost or current market value (in case of revaluation) of an intangible asset evenly over the useful life of this asset; b) using the reducing balance method - based on the residual value (actual (initial) cost or current market value (in case of revaluation) minus accrued depreciation) of the intangible asset at the beginning of the month, multiplied by? a fraction, the numerator of which is the coefficient established by the organization (not higher than 3), and the denominator is the remaining useful life in months; c) with the method of writing off the cost in proportion to the volume of products (works) based on the natural indicator of the volume of products (works) for the month and the ratio of the actual (initial) cost of an intangible asset and the expected volume of products (work) for the entire useful life of the intangible asset.30. The method for determining the amortization of an intangible asset is checked annually by the organization to determine whether it needs to be clarified. If the calculation of the expected flow of future economic benefits from the use of an intangible asset has changed significantly, the method of determining depreciation of that asset must be changed accordingly. The adjustments arising in connection with this are reflected in accounting and financial statements as changes in estimated values. (as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)31. Depreciation charges for intangible assets begin on the first day of the month following the month in which this asset was accepted for accounting, and are accrued until full repayment cost or write-off of this asset from accounting. During the useful life of intangible assets, the accrual of depreciation charges is not suspended.32. Depreciation charges for intangible assets stop on the first day of the month, ? next? for? ? ? month of full repayment of the cost or write-off of this asset from accounting.33. Depreciation charges for intangible assets are reflected in the accounting records of the reporting period to which they relate and are accrued regardless of the organization’s performance in reporting period. V.? Write-off of intangible assets 34. The cost of an intangible asset that is retired or is not capable of bringing economic benefits to the organization in the future is subject to write-off from accounting. The disposal of an intangible asset occurs in the event of: termination of the organization's right to the result of intellectual activity or a means of individualization; transfer under an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization; transfer of the exclusive right to other persons without an agreement (including in the order of universal succession and when foreclosure on this intangible asset); termination of use due to obsolescence; transfers in the form of a contribution to the authorized (share) capital (fund) of another organization, mutual fund; transfers under an agreement of exchange, gift; making contributions under a joint venture agreement; identifying shortages of assets during their inventory; in other cases. Simultaneously with the write-off of the value of intangible assets, the amount of accumulated depreciation charges on these intangible assets is subject to write-off.35. Income and expenses from the write-off of intangible assets are reflected in accounting in the reporting period to which they relate. Income and expenses from write-off of intangible assets are included in financial results organization as other income and expenses, unless otherwise established by regulatory legal acts on accounting.36. The date of writing off an intangible asset from accounting is determined based on the rules for recognizing income or expenses established by regulatory legal acts on accounting. VI.? Accounting for transactions related to the granting (receipt) of the right to use intangible assets 37. Reflection in the accounting records of an organization of transactions related to the granting (receipt) of the right to use the result of intellectual activity or means of individualization (with the exception of the right to use the appellation of origin of goods) is carried out on the basis licensing agreements, commercial concession agreements and other similar agreements concluded in accordance with the procedure established by law.38. Intangible assets provided by the copyright holder (licensor) for use (while retaining exclusive rights to the results of intellectual activity or means of individualization) are not written off and are subject to separate reflection in the accounting records of the copyright holder (licensor). Depreciation on intangible assets provided for use is carried out copyright holder (licensor).39. Intangible assets received for use are accounted for by the user (licensee) on an off-balance sheet account in a valuation determined based on the amount of remuneration established in the agreement. At the same time, payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of periodic payments, calculated and paid in the manner and within the terms established by the agreement are included by the user (licensee) in the expenses of the reporting period. Payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment, are reflected in the accounting records of the user (licensee) as deferred expenses and are subject to write-off during the term of the agreement. VII.? ? Disclosure of information in the financial statements 40. As part of the information on the accounting policies of the organization, at least the following information is subject to disclosure: methods for valuing intangible assets acquired not for cash; the useful life of intangible assets adopted by the organization; methods for determining the amortization of intangible assets, as well as the established coefficient for calculating depreciation using the reducing balance method; changes in the useful lives of intangible assets; ? ? ? ? ? ? ? ? ? ? ? ? ? changes in the methods of determining amortization of intangible assets.41. In the financial statements of an organization, at least the following information on certain types of intangible assets is subject to disclosure: the actual (initial) cost or current market value, taking into account the amounts of accrued depreciation and impairment losses at the beginning and end of the reporting year; the cost of write-off and receipt of intangible assets, other cases of movement of intangible assets; the amount of accrued depreciation on intangible assets with a definite useful life; the actual (initial) cost or current market value of intangible assets with an indefinite useful life, as well as factors indicating the impossibility of reliably determining the useful life of such intangible assets , highlighting significant factors; the cost of revalued intangible assets, as well as the actual (initial) cost, amounts of revaluation and depreciation of such intangible assets; the remaining useful life of intangible assets in activities aimed at achieving the goals of creating non-profit organizations; the cost of intangible assets subject to impairment V reporting year, as well as a recognized impairment loss; the name of intangible assets with a fully repaid value, but not written off from accounting and used to obtain economic benefits; name, actual (initial) cost or current market value, useful life and other information regarding the intangible an asset, without knowledge of which it is impossible for interested users to evaluate financial situation organization or the financial results of its activities. When disclosing information on intangible assets in the financial statements, information on intangible assets created by the organization itself is disclosed separately. VIII.? Business reputation 42. For accounting purposes, the value of acquired business reputation is determined by calculation as the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex (in whole or part thereof), and the sum of all assets and liabilities for balance sheet on the date of its purchase (acquisition).43. Goodwill should be treated as a premium to the price paid by the buyer in anticipation of future economic benefits associated with the acquired unidentifiable assets and accounted for as a separate inventory item. Negative goodwill should be treated as a price discount given to the buyer due to the absence of availability factors stable customers, quality reputation, marketing and sales skills, business connections, management experience, staff qualification level, etc.44. Acquired business reputation is depreciated over a period of twenty years (but not more than the life of the organization). Depreciation charges for positive business reputation are determined by the straight-line method in accordance with paragraph 29 of these Regulations. 45. Negative business reputation in full is included in the financial results of the organization as other income.

POSITION
ON ACCOUNTING
"ACCOUNTING FOR INTANGIBLE ASSETS"
(PBU 14/2007)

(approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n,
as amended from October 25, 2010 No. 132n, from December 24, 2010 No. 186n, from May 16, 2016 No. 64n)

I. General provisions

(as amended by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n)

2. This Regulation does not apply to:

a) research, development and technological work that did not produce a positive result;

b) research, development and technological work that has not been completed and not formalized in accordance with the procedure established by law;

c) material media (things) in which the results of intellectual activity and means of individualization equated to them are expressed (hereinafter referred to as means of individualization);

d) financial investments.

3. To accept an object for accounting as an intangible asset, the following conditions must be simultaneously met:

a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation);

b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the rights of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other security documents , an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), and there are also restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object);

c) the possibility of separating or separating (identifying) an object from other assets;

d) the object is intended to be used for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;

e) the organization does not intend to sell the object within 12 months or the normal operating cycle if it exceeds 12 months;

f) the actual (initial) cost of the object can be reliably determined;

g) the object’s lack of material form.

3.1. An organization that has the right to apply simplified methods of accounting, including simplified accounting (financial) statements, may recognize expenses for the acquisition (creation) of objects that are subject to accounting as intangible assets in accordance with these Regulations, as part of expenses for ordinary activities in full as they are carried out.

(introduced by order of the Ministry of Finance of Russia dated May 16, 2016 No. 64n)

4. Subject to the conditions established in paragraph 3 of these Regulations, intangible assets include, for example, works of science, literature and art; programs for electronic computers; inventions; utility models; breeding achievements; production secrets (know-how); trademarks and service marks.

The composition of intangible assets also takes into account business reputation that arose in connection with the acquisition of an enterprise as a property complex (in whole or part thereof).

The following are not intangible assets: expenses associated with the formation of a legal entity (organizational expenses); intellectual and business qualities of the organization’s personnel, their qualifications and ability to work.

5. The accounting unit for intangible assets is an inventory item.

An inventory object of intangible assets is recognized as a set of rights arising from one patent, certificate, agreement on the alienation of the exclusive right to a result of intellectual activity or to a means of individualization, or in another manner established by law, intended to perform certain independent functions. A complex object that includes several protected results of intellectual activity (a movie, another audiovisual work, a theatrical performance, a multimedia product, a single technology) can also be recognized as an inventory item of intangible assets.

II. Initial valuation of intangible assets

6. An intangible asset is accepted for accounting at its actual (initial) cost, determined as of the date it was accepted for accounting.

7. The actual (initial) cost of an intangible asset is recognized as an amount calculated in monetary terms, equal to the amount of payment in cash and other forms or the amount of accounts payable, paid or accrued by the organization upon acquisition, creation of the asset and provision of conditions for using the asset for the planned purposes.

8. Expenses for the acquisition of an intangible asset are:

amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the right holder (seller);

customs duties and customs fees;

non-refundable amounts of taxes, government, patent and other duties paid in connection with the acquisition of an intangible asset;

remunerations paid to the intermediary organization and other persons through which the intangible asset was acquired;

amounts paid for information and consulting services related to the acquisition of an intangible asset;

other expenses directly related to the acquisition of an intangible asset and providing conditions for using the asset for its intended purposes.

9. When creating an intangible asset, in addition to the expenses provided for in paragraph 8 of these Regulations, expenses also include:

amounts paid for the performance of work or the provision of services to third-party organizations under orders, contract agreements, author's order agreements or contracts for the performance of research, development or technological work;

expenses for remuneration of employees directly involved in the creation of an intangible asset or in the performance of research, development or technological work under an employment contract;

contributions for social needs (including the unified social tax);

expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the actual (initial) cost of which is formed;

other expenses directly related to the creation of an intangible asset and providing conditions for using the asset for its intended purposes.

10. The following are not included in the costs of acquiring or creating an intangible asset:

refundable amounts of taxes, except for cases provided for by the legislation of the Russian Federation;

general business and other similar expenses, except when they are directly related to the acquisition and creation of assets; expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.

Expenses on loans and credits received are not expenses on the acquisition or creation of intangible assets, except in cases where the asset, the actual (initial) cost of which is formed, is classified as an investment asset.

11. The actual (initial) cost of an intangible asset contributed as a contribution to the authorized (share) capital (including in the case of contribution of state or municipal property as a contribution to the authorized capitals of open joint-stock companies), the authorized capital, the mutual fund of the organization is recognized its monetary value, agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

12. The actual (initial) value of an intangible asset accepted for accounting during the privatization of state and municipal property by transforming a unitary enterprise into an open joint-stock company is determined in the manner prescribed for the reorganization of organizations in the form of transformation.

13. The actual (initial) value of an intangible asset received by an organization under a gift agreement is determined based on its current market value on the date of acceptance for accounting as an investment in non-current assets.

The current market value of an intangible asset is the amount of money that could be received as a result of the sale of the object on the date the current market value is determined. The current market value of an intangible asset can be determined based on an expert assessment.

14. The actual (initial) cost of an intangible asset acquired under an agreement providing for the fulfillment of obligations (payment) not in cash is determined based on the value of the assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

If it is impossible to determine the value of assets transferred or to be transferred by an organization under such agreements, the value of an intangible asset received by an organization is established based on the price at which similar intangible assets are acquired in comparable circumstances.

15. If in relation to the intangible assets specified in paragraphs 11 - 14 of these Regulations, expenses specified in paragraphs 8 and 9 of these Regulations arise, then such expenses are also included in the actual (initial) cost.

III. Subsequent valuation of intangible assets

16. The actual (initial) cost of an intangible asset at which it is accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and these Regulations.

A change in the actual (initial) cost of an intangible asset at which it is accepted for accounting is allowed in cases of revaluation and impairment of intangible assets.

17. A commercial organization may, no more than once a year (at the end of the reporting year), revalue groups of similar intangible assets at the current market value, determined solely based on data from the active market of these intangible assets.

18. When deciding on the revaluation of intangible assets included in a homogeneous group, it should be taken into account that in the future these assets must be revalued regularly so that the value at which they are reflected in the financial statements does not differ significantly from the current market value.

19. Revaluation of intangible assets is carried out by recalculating their residual value.

20. Excluded (Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n).

21. The amount of additional valuation of intangible assets as a result of revaluation is credited to the additional capital of the organization. The amount of revaluation of an intangible asset, equal to the amount of its depreciation carried out in previous reporting years and attributed to the financial result as other expenses, is credited to the financial result as other income.

(as amended by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

The amount of write-down of an intangible asset as a result of revaluation is included in the financial result as other expenses. The amount of the writedown of an intangible asset is included in the reduction of the organization’s additional capital formed from the amounts of the additional valuation of this asset carried out in previous reporting years. The excess of the amount of depreciation of an intangible asset over the amount of its revaluation credited to the organization's additional capital as a result of revaluation carried out in previous reporting years is charged to the financial result as other expenses.

(as amended by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

When an intangible asset is disposed of, the amount of its additional valuation is transferred from the organization’s additional capital to the organization’s retained earnings (uncovered loss) account.

The results of the revaluation of intangible assets carried out at the end of the reporting year are subject to reflection in accounting separately.

(as amended by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

22. Intangible assets may be tested for impairment in the manner prescribed by International Financial Reporting Standards.

IV. Amortization of intangible assets

23. The cost of intangible assets with a certain useful life is repaid by calculating depreciation during their useful life, unless otherwise established by these Regulations.

Intangible assets with an indefinite useful life are not subject to amortization.

24. Depreciation is not accrued for intangible assets of non-profit organizations.

25. When accepting an intangible asset for accounting, the organization determines its useful life.

The useful life is the period, expressed in months, during which the organization expects to use the intangible asset for the purpose of obtaining economic benefit (or for use in activities aimed at achieving the goals of creating a non-profit organization).

For certain types of intangible assets, the useful life can be determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of the use of assets of this type.

Intangible assets for which it is impossible to reliably determine their useful life are considered intangible assets with an indefinite useful life.

26. The useful life of an intangible asset is determined based on:

the validity period of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset;

the expected life of the asset during which the organization expects to receive economic benefits (or use it in activities aimed at achieving the goals of creating a non-profit organization).

27. The useful life of an intangible asset cannot exceed the life of the organization. The useful life of an intangible asset is checked annually by the organization to determine whether it needs to be clarified. If there is a significant change in the duration of the period during which the organization expects to use the asset, its useful life is subject to clarification. The adjustments arising in connection with this are reflected in accounting and financial statements as changes in estimated values.

(as amended by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

For an intangible asset with an indefinite useful life, an entity must annually consider whether there are factors indicating that the asset's useful life cannot be determined reliably. If these factors cease to exist, the organization determines the useful life of this intangible asset and the method of its depreciation. The adjustments arising in connection with this are reflected in accounting and financial statements as changes in estimated values.

(as amended by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

28. The monthly amount of depreciation charges for an intangible asset is determined in one of the following ways:

linear method;

reducing balance method;

method of writing off cost in proportion to the volume of production (work).

The choice of method for determining the amortization of an intangible asset is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of the asset, including the financial result from the possible sale of this asset. In the event that the calculation of the expected receipt of future economic benefits from the use of an intangible asset is not reliable, the amount of depreciation charges for such an asset is determined using the straight-line method.

29. The monthly amount of depreciation charges is calculated:

a) with the linear method - based on the actual (initial) cost or current market value (in case of revaluation) of the intangible asset evenly throughout the useful life of this asset;

b) with the reducing balance method - based on the residual value (actual (initial) cost or current market value (in case of revaluation) minus accrued depreciation) of the intangible asset at the beginning of the month, multiplied by a fraction, the numerator of which is the coefficient established by the organization (not above 3), and the denominator is the remaining useful life in months;

c) with the method of writing off the cost in proportion to the volume of products (works) based on the natural indicator of the volume of products (works) per month and the ratio of the actual (initial) cost of the intangible asset and the estimated volume of products (works) for the entire useful life of the intangible asset.

30. The method for determining the amortization of an intangible asset is checked annually by the organization for the need to clarify it. If the calculation of the expected flow of future economic benefits from the use of an intangible asset has changed significantly, the method of determining depreciation of that asset must be changed accordingly. The adjustments arising in connection with this are reflected in accounting and financial statements as changes in estimated values.

(as amended by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

31. Depreciation charges for intangible assets begin on the first day of the month following the month in which this asset was accepted for accounting, and are accrued until the cost is fully repaid or the asset is written off from accounting.

During the useful life of intangible assets, depreciation charges are not suspended.

32. Depreciation charges for intangible assets cease from the first day of the month following the month of full repayment of the cost or write-off of this asset from accounting.

33. Depreciation charges for intangible assets are reflected in the accounting records of the reporting period to which they relate and are accrued regardless of the organization’s performance in the reporting period.

V. Write-off of intangible assets

34. The cost of an intangible asset that is retired or is not capable of bringing economic benefits to the organization in the future is subject to write-off from accounting.

Disposal of an intangible asset occurs in the event of: termination of the organization’s right to the result of intellectual activity or a means of individualization; transfer under an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization; transfer of the exclusive right to other persons without an agreement (including in the order of universal succession and when foreclosure on this intangible asset); termination of use due to obsolescence; transfers in the form of a contribution to the authorized (share) capital (fund) of another organization, mutual fund; transfers under an agreement of exchange, gift; making contributions under a joint venture agreement; identifying shortages of assets during their inventory; in other cases.

Simultaneously with the write-off of the value of intangible assets, the amount of accumulated depreciation charges on these intangible assets is subject to write-off.

35. Income and expenses from the write-off of intangible assets are reflected in accounting in the reporting period to which they relate. Income and expenses from the write-off of intangible assets are included in the financial results of the organization as other income and expenses, unless otherwise established by regulatory legal acts on accounting.

36. The date of writing off an intangible asset from accounting is determined based on the rules for recognizing income or expenses established by regulatory legal acts on accounting.

VI. Accounting for transactions related to the provision

(obtaining) the right to use intangible assets

37. Reflection in the accounting records of an organization of transactions related to the granting (receipt) of the right to use the result of intellectual activity or means of individualization (with the exception of the right to use the appellation of origin of goods) is carried out on the basis of licensing agreements, commercial concession agreements and other similar agreements concluded in in accordance with the procedure established by law.

38. Intangible assets provided by the copyright holder (licensor) for use (while retaining exclusive rights to the results of intellectual activity or means of individualization) are not written off and are subject to separate reflection in the accounting records of the copyright holder (licensor).

Depreciation on intangible assets provided for use is calculated by the copyright holder (licensor).

39. Intangible assets received for use are accounted for by the user (licensee) on an off-balance sheet account in an assessment determined based on the amount of remuneration established in the agreement.

In this case, payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of periodic payments, calculated and paid in the manner and terms established by the agreement, are included by the user (licensee) in the expenses of the reporting period. Payments for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment, are reflected in the accounting records of the user (licensee) as deferred expenses and are subject to write-off during the term of the agreement.

VII. Disclosure of information in financial statements

40. At a minimum, the following information is subject to disclosure as part of information about the organization’s accounting policies:

methods for valuing intangible assets not acquired for cash;

the useful life of intangible assets adopted by the organization;

methods for determining depreciation of intangible assets, as well as the established coefficient for calculating depreciation using the reducing balance method;

changes in the useful lives of intangible assets; changes in the methods of determining the amortization of intangible assets.

41. In the financial statements of an organization, at least the following information on certain types of intangible assets is subject to disclosure:

actual (initial) cost or current market value, taking into account the amounts of accrued depreciation and impairment losses at the beginning and end of the reporting year;

the cost of write-off and receipt of intangible assets, other cases of movement of intangible assets;

the amount of accrued depreciation on intangible assets with a certain useful life;

the actual (initial) cost or current market value of intangible assets with an indefinite useful life, as well as factors indicating the impossibility of reliably determining the useful life of such intangible assets, highlighting the significant factors;

the cost of revalued intangible assets, as well as the actual (initial) cost, amounts of revaluation and depreciation of such intangible assets;

the remaining useful life of intangible assets in activities aimed at achieving the goals of creating non-profit organizations;

the value of intangible assets subject to impairment in the reporting year, as well as the recognized impairment loss;

the name of intangible assets with a fully repaid value, but not written off from accounting and used to obtain economic benefits;

name, actual (initial) cost or current market value, useful life and other information regarding the intangible asset, without knowledge of which it is impossible for interested users to assess the financial position of the organization or the financial results of its activities.

When disclosing information on intangible assets in the financial statements, information on intangible assets created by the organization itself is disclosed separately.

VIII. Business reputation

42. For accounting purposes, the value of acquired business reputation is determined by calculation as the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex (in whole or part thereof), and the sum of all assets and liabilities on the balance sheet on the date of its purchase (acquisition ).

43. Goodwill should be treated as a premium to the price paid by the buyer in anticipation of future economic benefits associated with the unidentifiable assets acquired and treated as a separate inventory item.

Negative business reputation should be considered as a discount on the price provided to the buyer due to the lack of factors of the presence of stable buyers, reputation for quality, marketing and sales skills, business connections, management experience, level of personnel qualifications, etc.

44. Acquired business reputation is amortized over twenty years (but not more than the life of the organization).

Depreciation charges for positive business reputation are determined using the straight-line method in accordance with paragraph 29 of these Regulations.

45. Negative business reputation in full is included in the financial results of the organization as other income.

Application

to the Order of the Ministry of Finance

Russian Federation

dated December 27, 2007 N 153n

POSITION

ACCOUNTING "ACCOUNTING FOR INTANGIBLE ASSETS"

(PBU 14/2007)

List of changing documents

(as amended by Orders of the Ministry of Finance of Russia dated October 25, 2010 N 132n,

dated 12/24/2010 N 186n, dated 05/16/2016 N 64n)

I. General provisions

2. Present Regulations not applicable regarding:

a) research, development and technological work that did not produce a positive result;

b) research, development and technological work that is not completed and not formalized in accordance with the procedure established by law;

c) material media (things) in which the results of intellectual activity and means of individualization equated to them are expressed (hereinafter referred to as means of individualization);

d) financial investments.

3. For acceptance into accounting object as an intangible asset is necessary one-time fulfillment of the following conditions:

a) the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization or for use in activities aimed at achieving the goals of creating a non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation);

b) the organization has the right to receive economic benefits that this object is capable of bringing in the future (including the organization has properly executed documents confirming the existence of the asset itself and the rights of this organization to the result of intellectual activity or a means of individualization - patents, certificates, other security documents , an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), and there are also restrictions on the access of other persons to such economic benefits (hereinafter referred to as control over the object);

c) the possibility of separating or separating (identifying) an object from other assets;

d) the object is intended to be used for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;

e) the organization does not intend to sell the object within 12 months or the normal operating cycle if it exceeds 12 months;

f) the actual (initial) cost of the object can be reliably determined;

g) the object’s lack of material form.

The composition of intangible assets also takes into account business reputation that arose in connection with the acquisition of an enterprise as a property complex (in whole or part thereof).

5. The accounting unit for intangible assets is an inventory item.

II. Initial valuation of intangible assets

6. An intangible asset is accepted for accounting at its actual (initial) cost, determined as of the date it was accepted for accounting.

8. Expenses for the acquisition of an intangible asset are:

amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the right holder (seller);

customs duties and customs fees;

non-refundable amounts of taxes, government, patent and other duties paid in connection with the acquisition of an intangible asset;

remunerations paid to the intermediary organization and other persons through which the intangible asset was acquired;

amounts paid for information and consulting services related to the acquisition of an intangible asset;

other expenses directly related to the acquisition of an intangible asset and providing conditions for using the asset for its intended purposes.

9. When creating an intangible asset, in addition to the expenses provided for in paragraph 8 of these Regulations, expenses also include:

amounts paid for the performance of work or the provision of services to third-party organizations under orders, contract agreements, author's order agreements or contracts for the performance of research, development or technological work;

expenses for remuneration of employees directly involved in the creation of an intangible asset or in the performance of research, development or technological work under an employment contract;

contributions for social needs (including the unified social tax);

expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the actual (initial) cost of which is formed;

other expenses directly related to the creation of an intangible asset and providing conditions for using the asset for its intended purposes.

10. The following are not included in the costs of acquiring or creating an intangible asset:

refundable amounts of taxes, except for cases provided for by the legislation of the Russian Federation;

general business and other similar expenses, except when they are directly related to the acquisition and creation of assets;

expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.

Expenses on loans and credits received are not expenses on the acquisition or creation of intangible assets, except in cases where the asset, the actual (initial) cost of which is formed, is classified as an investment asset.

III. Subsequent valuation of intangible assets

A change in the actual (initial) cost of an intangible asset at which it is accepted for accounting is allowed in cases of revaluation and impairment of intangible assets.

19. Revaluation of intangible assets is carried out by recalculating their residual value.

20. Lost power. - Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The results of the revaluation of intangible assets carried out at the end of the reporting year are subject to reflection in accounting separately.

22. Intangible assets may be tested for impairment in the manner prescribed by International Financial Reporting Standards.

IV. Amortization of intangible assets

23. The cost of intangible assets with a certain useful life is repaid by calculating depreciation during their useful life, unless otherwise established by these Regulations.

Intangible assets with an indefinite useful life are not subject to amortization.

24. Depreciation is not accrued for intangible assets of non-profit organizations.

25. When accepting an intangible asset for accounting, the organization determines its useful life.

Intangible assets for which it is impossible to reliably determine their useful life are considered intangible assets with an indefinite useful life.

26. The useful life of an intangible asset is determined based on:

the validity period of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset;

the expected life of the asset during which the organization expects to receive economic benefits (or use it in activities aimed at achieving the goals of creating a non-profit organization).

The useful life of an intangible asset cannot exceed the life of the organization.

27. The useful life of an intangible asset is annually checked by the organization for the need to clarify it. If there is a significant change in the duration of the period during which the organization expects to use the asset, its useful life is subject to clarification. The adjustments arising in connection with this are reflected in accounting and financial statements as changes in estimated values.

28. The monthly amount of depreciation charges for an intangible asset is determined in one of the following ways:

linear method;

reducing balance method;

method of writing off cost in proportion to the volume of production (work).

29. The monthly amount of depreciation charges is calculated:

a) with the linear method - based on the actual (initial) cost or current market value (in case of revaluation) of the intangible asset evenly throughout the useful life of this asset;

b) with the reducing balance method - based on the residual value (actual (initial) cost or current market value (in case of revaluation) minus accrued depreciation) of the intangible asset at the beginning of the month, multiplied by a fraction, the numerator of which is the coefficient established by the organization (not above 3), and the denominator is the remaining useful life in months;

c) with the method of writing off the cost in proportion to the volume of products (works) based on the natural indicator of the volume of products (works) per month and the ratio of the actual (initial) cost of the intangible asset and the estimated volume of products (works) for the entire useful life of the intangible asset.

30. The method for determining the amortization of an intangible asset is checked annually by the organization for the need to clarify it. If the calculation of the expected flow of future economic benefits from the use of an intangible asset has changed significantly, the method of determining depreciation of that asset must be changed accordingly. The adjustments arising in connection with this are reflected in accounting and financial statements as changes in estimated values.

During the useful life of intangible assets, depreciation charges are not suspended.

32. Depreciation charges for intangible assets cease from the first day of the month following the month of full repayment of the cost or write-off of this asset from accounting.

V. Write-off of intangible assets

34. The cost of an intangible asset that is retired or is not capable of bringing economic benefits to the organization in the future is subject to write-off from accounting.

Simultaneously with the write-off of the value of intangible assets, the amount of accumulated depreciation charges on these intangible assets is subject to write-off.

36. The date of writing off an intangible asset from accounting is determined based on the rules for recognizing income or expenses established by regulatory legal acts on accounting.

VI. Accounting for transactions related to the provision

(obtaining) the right to use intangible assets

Depreciation on intangible assets provided for use is calculated by the copyright holder (licensor).

VII. Disclosure of information in financial statements

40. At a minimum, the following information is subject to disclosure as part of information about the organization’s accounting policies:

methods for valuing intangible assets not acquired for cash;

the useful life of intangible assets adopted by the organization;

methods for determining depreciation of intangible assets, as well as the established coefficient for calculating depreciation using the reducing balance method;

changes in the useful lives of intangible assets;

changes in the methods of determining the amortization of intangible assets.

41. In the financial statements of an organization, at least the following information on certain types of intangible assets is subject to disclosure:

actual (initial) cost or current market value, taking into account the amounts of accrued depreciation and impairment losses at the beginning and end of the reporting year;

the cost of write-off and receipt of intangible assets, other cases of movement of intangible assets;

the amount of accrued depreciation on intangible assets with a certain useful life;

the actual (initial) cost or current market value of intangible assets with an indefinite useful life, as well as factors indicating the impossibility of reliably determining the useful life of such intangible assets, highlighting the significant factors;

the cost of revalued intangible assets, as well as the actual (initial) cost, amounts of revaluation and depreciation of such intangible assets;

the remaining useful life of intangible assets in activities aimed at achieving the goals of creating non-profit organizations;

the value of intangible assets subject to impairment in the reporting year, as well as the recognized impairment loss;

the name of intangible assets with a fully repaid value, but not written off from accounting and used to obtain economic benefits;

name, actual (initial) cost or current market value, useful life and other information regarding the intangible asset, without knowledge of which it is impossible for interested users to assess the financial position of the organization or the financial results of its activities.

When disclosing information on intangible assets in the financial statements, information on intangible assets created by the organization itself is disclosed separately.

VIII. Business reputation

44. Acquired business reputation is amortized over twenty years (but not more than the life of the organization).

Depreciation charges for positive business reputation are determined using the straight-line method in accordance with paragraph 29 of these Regulations.

45. Negative business reputation in full is included in the financial results of the organization as other income.

By Order of the Ministry of Finance of the Russian Federation dated May 16, 2016 N 64n, changes were made to PBU 14/2007 concerning organizations that have the right to use simplified methods of accounting and reporting. In particular, the PBU was supplemented by clause 3.1, which establishes the features of recognizing expenses for the acquisition (creation) of objects that are subject to accounting as intangible assets - as part of expenses for ordinary activities in the full amount as they are incurred.

PBU 14/2007 establishes the rules for the formation in accounting and financial statements of information about intangible assets of organizations that are legal entities under Russian law.

The requirements of the Regulations do not apply to credit organizations, as well as to state (municipal) institutions.

Registered with the Ministry of Justice of Russia on January 23, 2008

Ministry of Finance of the Russian Federation

On approval of the Accounting Regulations “Accounting for Intangible Assets” PBU 14/2007

As amended: October 25, 2010 N 132n; 12/24/2010 N 186n,
05/16/2016 N 64n.

1. Approve the attached accounting document “Accounting for intangible assets” (PBU 14/2007).

2. Establish that this Order comes into force from the 2008 financial statements.

3. Establish that organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and budgetary institutions), write off in the accounting records as of January 1, 2008 the amount of organizational expenses accounted for as part of intangible assets, minus accrued depreciation, to the account of retained earnings (uncovered loss).

4. Establish that this Order applies to non-profit organizations in relation to objects accepted by the organization for accounting in 2008 and subsequent years.

Deputy
Chairman of the Government
Russian Federation -
Minister of Finance
Russian Federation

A.L. Kudrin

Approved
by order of the Ministry of Finance
Russian Federation
dated December 27, 2007 N 153n

Accounting Regulations

"Accounting for intangible assets"

I. General provisions

(as amended by Order of the Ministry of Finance of the Russian Federation dated October 25, 2010 N 132n)

2. This Regulation does not apply to:

a) research, development and technological work that did not produce a positive result;

b) research, development and technological work that is not completed and not formalized in accordance with the procedure established by law;

c) material media (things) in which the results of intellectual activity and means of individualization equated to them are expressed (hereinafter referred to as means of individualization);

d) financial investments.

3. To accept an object for accounting as an intangible asset, the following conditions must be simultaneously met:

c) the possibility of separating or separating (identifying) an object from other assets;

d) the object is intended to be used for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;

e) the organization does not intend to sell the object within 12 months or the normal operating cycle if it exceeds 12 months;

f) the actual (initial) cost of the object can be reliably determined;

g) the object’s lack of material form.

4. Subject to the conditions established in these Regulations, intangible assets include, for example, works of science, literature and art; programs for electronic computers; inventions; utility models; breeding achievements; production secrets (know-how); trademarks and service marks.

The composition of intangible assets also takes into account business reputation that arose in connection with the acquisition of an enterprise as a property complex (in whole or part thereof).

5. The accounting unit for intangible assets is an inventory item.

II. Initial valuation of intangible assets

6. An intangible asset is accepted for accounting at its actual (initial) cost, determined as of the date it was accepted for accounting.

8. Expenses for the acquisition of an intangible asset are:

amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the right holder (seller);

customs duties and customs fees;

non-refundable amounts of taxes, government, patent and other duties paid in connection with the acquisition of an intangible asset;

remunerations paid to the intermediary organization and other persons through which the intangible asset was acquired;

amounts paid for information and consulting services related to the acquisition of an intangible asset;

other expenses directly related to the acquisition of an intangible asset and providing conditions for using the asset for its intended purposes.

9. When creating an intangible asset, in addition to the expenses provided for in these Regulations, expenses also include:

expenses for remuneration of employees directly involved in the creation of an intangible asset or in the performance of research, development or technological work under an employment contract;

contributions for social needs (including the unified social tax);

other expenses directly related to the creation of an intangible asset and providing conditions for using the asset for its intended purposes.

10. The following are not included in the costs of acquiring or creating an intangible asset:

refundable amounts of taxes, except for cases provided for by the legislation of the Russian Federation;

general business and other similar expenses, except when they are directly related to the acquisition and creation of assets;

expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.

15. If in relation to the intangible assets specified in - of this Regulation, expenses specified in and of this Regulation arise, then such expenses are also included in the actual (initial) cost.

III. Subsequent valuation of intangible assets

A change in the actual (initial) cost of an intangible asset at which it is accepted for accounting is allowed in cases of revaluation and impairment of intangible assets.

19. Revaluation of intangible assets is carried out by recalculating their residual value.

20. Lost power. - Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n.

(as amended by Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

The results of the revaluation of intangible assets carried out at the end of the reporting year are subject to reflection in accounting separately.

(paragraph introduced by Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)