Economic sciences
Kazhikova Zh.N. senior
teacher.
Zhanabergenova G. snudent
Kostanaysky state university
of A.Baytursynov,
Kazakhstan
Unamortized intangible assets.
Currently, the competitiveness and profitability of many
enterprises is largely determined by their ability to adapt - to the dynamic
changes occurring in the internal - and external operational environment . With
the development of market relations, the speed and scale, technological change
is not possible to ensure the competitiveness only by using the available
material and financial factors. Of particular interest to economic agents to
raise questions related to the use of organizations in the intangible factors ,
often existing corporations , but not in their financial statements.
The reason for this is primarily a methodological study is not legal,
tax and accounting aspects. However, even at this point in time,
recognizing and appreciating the value of reporting certain
types of intangible assets, such
as goodwill, trademarks, etc., most businesses will have the opportunity at no additional
cost to make more reliable
and attractive their financial situation
for investors, thus will be able to
increase the share capital of the
company.
Presence of non-current
assets Intangible assets increases
the market value of the
organization, increasing its investment
attractiveness, protects against
unfair competition, helps to optimize production costs and commercial activities,
provides a "competitive advantage in domestic and foreign markets, etc., but little
attention in the accounting this
category by accountants reduces quality financial
statements.
Intangible assets represent one of the most complex
accounting. This is due not only to recognize their problems in accounting and
reporting, but also the complexity and uncertainty in their assessment and
life. When you create , redistribution and involvement in commercial
circulation of intangible assets raises many problematic aspects associated
with their use , accounting, management , auditing and analysis. Imperfection
of the legislation , the lack of a clear classification of intangible assets ,
the lack of theoretical elaboration accounting methodology , evaluation and
audit of intangible assets - these and other problems are now becoming very relevant
for research in the field of accounting .
The extent of
a problem. Theoretical questions of identification and classification of 'intangible
assets in accounting has been a wide range of Russian
and foreign scientists, including J.
Bernard, NA Blatov, RJ Weitzman, P. Gerstner, JB
Dyumarshe, MH Zhebrak, J. Zappa, J. Canning, N. Cypress F,-K. Collie, V. Jle Cutro,
Limperg T., J. Savary,
EE Sievers, IF Sherr; Shmalenbah O., et al
Research and address
current issues related to the
procedure involved in accounting
for provisions such authoritative contemporary authors as
AS Tank, NA
Beekeeper, NV Generalova,
LV Gorbatova, AV
Vlasov, VB Ivashkevich,
VV Kovalev, MI
Cooter,
Theoretical and practical significance of these studies - is to make recommendations to improve the current regulatory framework
and accounting practices Unamortized
intangible assets, as well as analysis
techniques to build goodwill
and efficiency of franchise operations,
which may be reflected in the Methodical recommendations on accounting
and analysis .
Expressed in
the works of practical recommendations can be used a wide range of organizations in the accounting policy,
in the process of business transactions
to incorporate non-depreciable intangible assets in the accounts, as
well as in the analysis of information
about their formation and use.
However, accounting of non-depreciable intangible assets are of interest of an increasing number
of specialists in the field of
accounting. Development of market economy, the
emergence of new forms of financial
relationships, need updating
production potential explains the need to improve the existing regulatory
framework, bringing it closer to international
practice.
Literature
1. Intangible
assets. Practical handbook /
Edited by VI Scala.
Almaty LLP "Publisher LEM», 2008. - 140.
2. Kozyrev
AN Assessment of intellectual property.
M.: Expert Bureau. -2009.
3. V.
Nazarov Intangible assets / / Accounting practice.
-2007. - № 6 (43).-C.
2-10.