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Features of Intangible Assets Inventory Technique and the Recognition of Its Results

Journal: Oblik i finansi (Vol.1, No. 66)

Publication Date:

Authors : ;

Page : 29-33

Keywords : intangible asset; object of the right; right for the object; inventory register; comparative roll; surplus; deficiency; financial risk;

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Practical implementation of science-based inventory methodology promotes objective and reliable estimates of results for further interpretation in the accounting system, as well the decision-making on eliminated shortcomings and violations. The scope of the article is an analysis of the legal provisions of inventory of intangible assets and organizing the views of the individual authors to identify problem issues to be addressed in terms of specification of technique for intangible assets inventory. The study of the regulations of international and national standards for the recognition of intangible assets is being concluded. The features of intangible assets inventory technique are being specified, as well as the ways to detect inventory differences and procedural aspects of the inventory results recognition. The stages and compulsory procedures of intangible assets inventory technique are being specified. The options of results interpretation of the intangible assets inventory are being characterized, on the basis of which the deficiency or surplus is determined. The article justifies the necessity of calculating financial risks for companies that do not own the rights for intangible assets, but actually use them in their work.

Last modified: 2015-01-16 16:21:08