Abstract
In this article, the author investigated the requirements of domestic regulations and legal acts, the provisions of international financial reporting standards (IFRS) regarding the reflection in accounting of intangible assets, as well as the content of the draft Federal Accounting Standard (FSBU) «Intangible Assets» in order to identify their similar and distinctive characteristics. Based on the results of the study, a definition of intangible assets was formulated, taking into account the legal and economic aspects of this category, in addition, a system of sub-accounts to the account 04 «Intangible Assets» was recommended, taking into account the requirements of the project FSBU «Intangible Assets», examples of using these sub-accounts in an automated accounting environment are given.
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