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Authors : 1. Anna Alekseyevna Skornyakova,
Assistant Lecturer
Institute of Economics, Management and Law (Kazan)
Methodological bases of accepting information-communication means in accounting
The issue of accepting information-communication means in accounting, as well as the non-readiness of the problem at normative level, determine the topicality of the article. It views the main problems of accounting of information-communication means, and proposes the patterns of accepting certains means of infocommunications in accounting.
Keywords :
information-communication technologies; website; computer; copyright; software; intangible asset; conditions of accepting in accounting
Bibliography :
1. Skornyakova A.A. Osobennosti bukhgalterskogo ucheta raskhodov na sozdanie i razrabotku internet-saita organizatsii (Features of accounting of expenditures for creating and promotion of an organization’s website), Aktual'nye problemy ekonomiki prava, 2012, No. 21, pp. 199–201.
2. Byulleten' normativnykh aktov federal'nykh organov ispolnitel'noi vlasti, 2001, 14 May.
3. Rossiiskaya gazeta, 2008, 2 February.
4. Sobranie zakonodatel'stva RF, 2006, No. 52, art. 5496.
5. Prilozhenie k zhurnalu “Bukhgalterskii uchet”, 2011, No.12.
Citation :
