Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage It
The article is devoted to the study of localization of the lack of information on intangible assets in traditional financial statements and the analysis of possible ways to manage it. The methodological framework of the research includes methods of comparative, logical analysis, typology and groupin...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2020-07-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/318 |
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| _version_ | 1849249155337158656 |
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| author | Ya. I. Ustinova |
| author_facet | Ya. I. Ustinova |
| author_sort | Ya. I. Ustinova |
| collection | DOAJ |
| description | The article is devoted to the study of localization of the lack of information on intangible assets in traditional financial statements and the analysis of possible ways to manage it. The methodological framework of the research includes methods of comparative, logical analysis, typology and grouping, induction and deduction. The research resulted in ways and means of disclosing the external manifestations of this type of information gap in the reporting and their negative consequences. It also analyses the options for filling in this gap, first of all, by means of the report on intangible assets that complements the structure and contents of traditional statements, and its comparison with the information requests of the company’s stakeholders. The conclusion about the need to revise the concept of preparing and disclosing information about the company’s intangible assets in the financial statements is substantiated. The research can be used in developing the concept of accounting for intangible assets, which can ensure that the gap between the content of financial statements and the information needs of users is bridged. |
| format | Article |
| id | doaj-art-c114451e2fad4d1eba863f95551b9daa |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2020-07-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-c114451e2fad4d1eba863f95551b9daa2025-08-20T03:57:39ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-07-0173263710.26794/2408-9303-2020-7-3-26-37306Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage ItYa. I. Ustinova0Novosibirsk State University of Economics and ManagementThe article is devoted to the study of localization of the lack of information on intangible assets in traditional financial statements and the analysis of possible ways to manage it. The methodological framework of the research includes methods of comparative, logical analysis, typology and grouping, induction and deduction. The research resulted in ways and means of disclosing the external manifestations of this type of information gap in the reporting and their negative consequences. It also analyses the options for filling in this gap, first of all, by means of the report on intangible assets that complements the structure and contents of traditional statements, and its comparison with the information requests of the company’s stakeholders. The conclusion about the need to revise the concept of preparing and disclosing information about the company’s intangible assets in the financial statements is substantiated. The research can be used in developing the concept of accounting for intangible assets, which can ensure that the gap between the content of financial statements and the information needs of users is bridged.https://accounting.fa.ru/jour/article/view/318accounting conceptintangible assetsways of managing information lackreport on intangible assetsaccounting standards |
| spellingShingle | Ya. I. Ustinova Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage It Учёт. Анализ. Аудит accounting concept intangible assets ways of managing information lack report on intangible assets accounting standards |
| title | Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage It |
| title_full | Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage It |
| title_fullStr | Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage It |
| title_full_unstemmed | Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage It |
| title_short | Lack of Information on Intangible Assets in the Financial Statements and a Way to Manage It |
| title_sort | lack of information on intangible assets in the financial statements and a way to manage it |
| topic | accounting concept intangible assets ways of managing information lack report on intangible assets accounting standards |
| url | https://accounting.fa.ru/jour/article/view/318 |
| work_keys_str_mv | AT yaiustinova lackofinformationonintangibleassetsinthefinancialstatementsandawaytomanageit |