Nematerialiųjų investicijų pripažinimo nematerialiuoju turtu analizė

LTStraipsnyje analizuojama nematerialiųjų investicijų pripažinimo apskaita ir apskaitos standartų reglamentavimas. Problema – apskaitoje griežtai apibrėžti pripažinimo vertinant nematerialųjį turtą kriterijai. Kadangi kiekviena šalis taiko skirtingus apskaitos standartus, skiriasi ir nematerialiojo turto apskaitymas. Tyrimu atskleidžiama, kad sudėtingiausia nustatyti ir kontroliuoti būsimą ekonominę naudą. Trūksta alternatyvių vertinimo modelių vertei nustatyti, nes investicijos pripažįstamos tik įsigijimo savikaina. Apskaitos standartų palyginimas padėjo išryškinti esminius organizacijų veiklos skirtumus. Įvairiose šalyse taikomi nacionaliniai apskaitos standartai riboja finansinės informacijos palyginimą tarp ūkio subjektų. Tarptautiniuose apskaitos standartuose numatomos palankesnės nematerialiojo turto pripažinimo sąlygos. [Iš leidinio]Reikšminiai žodžiai: Nematerialiosios investicijos; Nematerialusis turtas; Apskaitos standartai; Intangible investments; Intangible assets; Accounting standards.

EN[...] The purpose of paper is to explore the intangible investments recognition as an intangible asset in the financial accounting. The results of the exploratory revealed that the recognition of an intangible investments by accounting standards, the recognition criteria: the future economic benefits, the cost of the acquisition, and control. The most complicated evaluation of the expected future economic benefits and its control. Whereas the objects have been associated with the development and production of initial recognition should be based on external and internal economic conditions, reasonable grounds, and this is quite subjective. Although control ensures legal regulations, but to control economic benefits is complex and, in particular, if associated with the development of the recognition criteria. The investigation showed that the acquisition of the asset is faster and easier. However, missing alternative models for acquisition intangible investment value because the accounting standards only two valuation models: cost and revaluation. This means that, because the intangible investment uncertainty is recognised as an asset extremely rare. Intangible assets recognition and assessment of significant differences have been observed, except, that must be taken into consideration, as an asset is acquired separately or business combination, or created within the company. The International accounting standards (IAS) and Generally accepted accounting principles (GAAP) restrict intangible investments recognition of the assets of the criteria defined in the assessment. General accepted accounting standards shall prohibit the intangible asset revaluation of the true value. This includes many countries: Canada, Sweden and Russia, the USA, Luxembourg, France, Germany, India and Lithuania. [...].Conclusions. To summarize the results of that the recognition of investment property issues arising from the acquisition of intangible resources. Whereas these resources is difficult to measure and evaluate the investment is usually recognised as an expense. The strict accounting recognition criteria to evaluate future economic benefits, they control, and is the only cost or revaluation model. No alternative models of intangible assets assessment not provided for. The International accounting standards and the General accounting principles financial information between economic subject are not comparable. [From the publication]