Problems of Business Reputation Accounting
https://doi.org/10.31432/1994-2443-2019-14-3-4-47-51
Abstract
The article deals with the problems arising when accounting for the business reputation of an organization as an intangible asset. Aspects of assessment of positive reputation in tax and accounting are revealed. The author’s position on accounting of business reputation of the organization in the international and Russian practice is given.
About the Author
G. Chernetskaya
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Ph. D., associate Professor
Moscow
References
1. Prikaz Minfina Rossii ot 27.12.2007 N 153n (red. ot 16.05.2016) «Ob utverzhdenii Polozheniya po buhgalterskomu uchetu «Uchet nematerial’nyh aktivov» (PBU 14/2007.
2. “Nalogovyj kodeks Rossijskoj Federacii (chast’ vtoraya)” ot 05.08.2000 N 117-FZ (red. ot 29.09.2019).
3. Prikaz Minfina RF ot 19 noyabrya 2002 g. N 114n “Ob utverzhdenii Polozheniya po buhgalterskomu uchetu “Uchet raschetov po nalogu na pribyl’ organizacij” PBU 18/02”.
4. Mezhdunarodnye standarty finansovoj otchetnosti (IFRS).
Review
For citations:
Chernetskaya G. Problems of Business Reputation Accounting. Information and Innovations. 2019;14(3-4):47-51. (In Russ.) https://doi.org/10.31432/1994-2443-2019-14-3-4-47-51
Views:
302
Email this article 