ОСОБЕННОСТИ ПЕРЕХОДА НА ФЕДЕРАЛЬНЫЙ СТАНДАРТ БУХГАЛТЕРСКОГО УЧЕТА 14/2022

Abstract

Starting with reporting for 2024, a new federal accounting standard becomes mandatory - FSBU 14/2022 “Intangible Assets”, which changes approaches to the recognition and accounting of intangible assets, as well as to determining the value of such assets. Until 01.01.2024, accounting for intangible assets and depreciation on them was conducted on the basis of Accounting Regulations 14/2007. The new standard does not apply, in particular, to trademarks created by the organization itself. This article discusses the need to make changes in accounting and tax accounting starting from 01/01/2024 in terms of intangible assets in accordance with FSBU 14/2022.