AUDIT OF RUSSIAN INTANGIBLE ASSETS
Article Sidebar
Main Article Content
Abstract
In modern times of the changing market conditions, such as an accounting object of intangible assets has moved into the category of leading ones. Information about the correct use of brands, patents, technologies, inventions and the economic effect associated with them is needed to make informed decisions regarding actions on economic issues and situations related to the reflection of intangible assets in the activities of an economic entity.
The relevance of the study is confirmed and supplemented by the dynamics of legal regulation in the new edition of Russian regulatory documents that have appeared during recent years. It is also necessary to note both the active development of audit and the ever-wider introduction of a range of tangible assets into the economic activity of any economic entity, which is dictated by the digital era that has entered into our lives. Many large state and national projects in partnership with commercial investors, such as Russian SPICs (Special Investment Contracts), required a revision of the accounting and management of intangible assets, as well as the introduction of their mandatory and detailed audit.
The topic of auditing intangible assets has been studied quite well from the perspective of controlling the accounting of enterprise assets, but at the same time, it requires constant updating of the results of the analysis of new information due to active changes in legislation, both in the country and in the world as a whole. The object of this study is the accounting of Russian intangible assets in the activities of the Russian economic entity. According this research, the subject of the study is an audit as the audit of the accounting of intangible assets as part of Russian economic activity.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
References
Tax Code of the Russian Federation (Part Two) dated 05.08.2000 No. 117-FZ // Refer-ence and legal system of the Federal Tax Service / [Electronic resource] http://nalog.garant.ru/fns/nk (accessed 04.02.2022).
Civil Code of the Russian Federation // Reference and legal system "ConsultantPlus" [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_64629/ (accessed 04.02.2022).
Federal Law of the Russian Federation “On Accounting” dated 06.12.2011 No. 402-FZ // Reference and legal system “ConsultantPlus” [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_122855/ (accessed 04.02.2022 ).
Federal Law of the Russian Federation on Amendments to the Federal Law “On Account-ing” dated November 28, 2018 No. 444-FZ // ConsultantPlus Legal Reference System [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_312099/ (accessed 04.02.2022).
Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on April 11, 2018) “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” // ConsultantPlus Legal Reference System [Electronic resource] http://www .consultant.ru/document/cons_doc_LAW_20081/ (Accessed 04.02.2022).
Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (as amended on November 8, 2010) “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application ” // Refer-ence and legal system “ConsultantPlus” [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_29165/ (Accessed 04.02.2022) .
Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n (as amended on April 19, 2019) “On the Forms of Accounting Statements of Organizations” (Registered with the Ministry of Justice of Russia on August 2, 2010 N 18023) (as amended and supplemented, effec-tive from reporting for 2020) // Reference and legal system "ConsultantPlus" [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_103394/ (accessed 04.02.2022).
Order of the Ministry of Finance of Russia dated October 06, 2008 No. 106n (as amended on February 7, 2020) “On Approval of Accounting Regulations” (together with the “Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008)”, “Regulations on Accounting Accounting for “Changes in Estimated Values” (PBU 21/2008)”) // Legal Reference System “Con-sultantPlus” [Electronic resource] http://www.consultant.ru/document/Cons_doc_LAW_81164/ (Accessed 04.02.2022).
Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n (as amended on May 16, 2016) “On Approval of the Accounting Regulation “Accounting for Intangi-ble Assets” (PBU 14/2007)” [Electronic resource] http://www.consultant.ru/ docu-ment/cons_doc_LAW_63465/ (Accessed 04.02.2022).
“Regulations on accounting for long-term investments” (approved by the Ministry of Finance of the Russian Federation on December 30, 1993 No. 160) (applied to the extent that it does not contradict Federal Law No. 402) // Reference and legal system "ConsultantPlus" [Elec-tronic resource] http://www.consultant.ru/document/cons_doc_LAW_3053/ (accessed 04.02.2022).
Order of the Ministry of Finance of the Russian Federation dated 13.06.1995 No. 49 (as amended on 08.11.2010) “On Approval of Guidelines for the Inventory of Property and Financial Liabilities”// ConsultantPlus Legal Reference System [Electronic resource] http://www.consultant. ru/document/cons_doc_LAW_7152/ (accessed 04.02.2022).
Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a (as amended on January 21, 2003) “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, mate-rials, low-value and wearing items, work in capital construction” // Reference and legal system "ConsultantPlus" [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_17087/48c83da1ed05b320b7bbb78b32074a7b919bcd70/ (accessed 04.02.2022).
Federal Law of the Russian Federation "On Financial Lease (Leasing)" dated October 29, 1998 No. 164-FZ (as amended on October 16, 2017) // Legal Reference System "Consultant-Plus" [Electronic resource] http://www.consultant.ru /document/cons_doc_LAW_20780/ (ac-cessed 04.02.2022).
Decree of the President of the Russian Federation No. 1607 of 07.10.1993 “On State Policy in the Field of Protection of Copyright and Related Rights” [Electronic resource] http://www.kremlin.ru/acts/bank/4558 (accessed 04.02.2022).
Decree of the Government of the Russian Federation "On state registration of the dis-posal of the exclusive right to an invention, utility model, industrial design, trademark, service mark, registered topology of an integrated circuit, computer program, database under an agree-ment and the transfer of exclusive right to them without an agreement" dated 24.12 .2015 No. 1416// Legal reference system "ConsultantPlus" [Electronic resource] https://rospatent.gov.ru/ru/documents/postanovlenie-pravitelstva-rf-ot-24-12-2015-1416-laquo-o-gosudarstvennoy-registracii-rasporyazheniya-isklyuchitelnym-pravom-na-izobretenie-poleznuyu- model-promyshlennyy-obrazec-tovarnyy-znak-znak-obsluzhivaniya-zaregistrirovannye-topologiyu-integraln (accessed 04.02.2022).
Order of the Ministry of Finance of Russia dated November 15, 2019 No. 181n “On Ap-proval of the Federal Accounting Standard for Public Finance “Intangible Assets” // Legal Refer-ence System “ConsultantPlus” [Electronic resource] https://www.garant.ru/products/ipo /prime/doc/73053968/ (accessed 04.02.2022) .
Order of the Federal Property Management Agency dated January 21, 2016 No. 12 “On approval of the Guidelines for the organization and conduct of a mandatory audit of financial (ac-counting) statements”// ConsultantPlus legal reference system [Electronic resource] http://www.consultant.ru/document/ cons_doc_LAW_193072/ (accessed 04.02.2022) .
Federal Law of December 30, 2008 No. "On Auditing Activities" 307-FZ”// Reference and legal system “ConsultantPlus” [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_83311/ (accessed 18.02.2021).
Federal Law “On Licensing Certain Types of Activities” dated 04.05.2011 No. 99-FZ” // Legal Reference System “ConsultantPlus” [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_113658/ (accessed 04.02.2022).
Order "On the Enactment of International Auditing Standards on the Territory of the Russian Federation and on the Recognition of Some Orders of the Ministry of Finance of the Rus-sian Federation as invalid" dated 01/09/2019 No. 2n (as amended on 12/30/2020) " // Reference and legal system "ConsultantPlus" [ Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_317185/ (accessed 04.02.2022).
Regulation “On the principles of external quality control of work (VKKR) of audit or-ganizations, individual auditors and requirements for the organization of this control”, approved by order of the Ministry of Finance of Russia dated 06/08/2020 No. 97n // Reference and legal system "Garant" [Electronic resource] http: //base.garant.ru/74594182/ ( accessed 04.02.2022) .
"List of terms and definitions used in the rules (standards) of auditing" (approved by the Audit Commission under the President of the Russian Federation) // Reference and legal system "Garant" [Electronic resource] http://www.consultant.ru/document/cons_doc_LAW_317185/ (Ac-cessed 04.02.2022).
Regulatory documents of the Ministry of Finance of Russia on audit https://minfin.gov.ru/ru/perfomance/audit/basics/audit_deyat/ (date of access 04.02.2022)
Eremicheva, T.V. and Kharlanov, A.S. (2020) Navyazyvaniye uslug kak ugroza budush-chego protsvetaniya ekonomicheskogo sub"yekta.[The imposition of services as a threat to the future prosperity of an economic entity], Economic security: modern challenges and the search for effective solutions: materials of the All-Russian scientific and practical conference [Electronic edition], publishing house "MU im. S. Yu. Witte”, Moscow, Russia, pp. 324-330
Eremicheva, T.V., Harlanov, A.S., Giovanni De Duonni and Novikov M.M. (2020), Tsifrovoye budushcheye Rossii v svete vyzovov 2020 [ The digital future of Russia in the light of the challenges, 2020], available at: https://morebooks.shop/store/gb/book/цифровое-будущее-россии-в-свете-вызовов-2020/isbn/978-620-2-56593-6 (Accessed 04.02.2022).
Gyulumyan D.S. (2019) Bukhgalterskaya otchetnost' v usloviyakh perekhoda k tsifrovym tekhnologiyam [Accounting reporting in the conditions of transition to digital technolo-gies] Ekonomika: vchera, segodnya, zavtra [Economics: Yesterday, Today and Tomorrow], 9 (8А), pp. 375-381. DOI 10.34670/AR.2019.90.8.038
Kamordzhanova, N.A. and Kartashova, I.V. (2008) Bukhgalterskiy finansovyy uchet 3-ye izd [Accounting financial accounting 3rd ed.], Peter , St. Petersburg, Russia, 480 p.
Lazareva, T.G. (2017) Prakticheskiy audit: uchebnoye posobiye [Practical audit: text-book ], Ministry of Agriculture of the Russian Federation, Federal State Budgetary Educational Institution of Higher Education "Samara State Agricultural Academy", Kinel: RIO Samara State Agricultural Academy, Samara, Russia, 249 p.
Leontiev, B.B. and Mamadzhanov H.A (2016) Ekonomicheskaya ekspertiza posledstviy narusheniya intellektual'nogo prava [ Economic expertise of the consequences of violation of in-tellectual property], Chamber of Commerce and Industry of the Russian Federation, Moscow, Russia, 137 p.
Parasotskaya, N.N. (2017) Kontseptsiya bukhgalterskogo ucheta v «novoy» ekonomike: monografiya [The concept of accounting in the "new" economy: monograph], Federal State Educa-tional Budgetary Institution of Higher Education "Financial University under the Government of the Russian Federation", Department of Accounting in Commercial Organizations, RUSSIGNS Moscow, Russia, 262 p.
Volkov S.V. (2018), Auditorskiye protsedury: uchebnoye posobiye [Audit procedures: textbook], Ministry of Education and Science of the Russian Federation, Volgograd State Tech-nical University. (VolgGTU), Volgograd, Russia, - 75 p.
Voronina L.I. (2007), Auditorskaya deyatel'nost': osnovy organizatsii: uchebno-prakticheskoye posobiye [Auditing activity: basics of organization: educational and practical guide], Eksmo, Moscow, Russia - 336 p.
Zakharyin, V.R. (2011) Nematerial'nyye aktivy: bukhgalterskiy i nalogovyy uchet [In-tangible assets: accounting and tax accounting], Omega-L, Moscow, Russia, 464 p.