OAIA: IAE?E AeIAAINO?IEIAEO AEOEA?A O CA?OA?AEIEO E?A?IAO
1. Iiiyooy ? aeaee aeiaaino?ieiaeo aeoea?a
O caei?aeiii?e iae?eia?e oa?i?iieia?? iiiyooy «aeiaaino?ieia? aeoeae»
(long-lived assets) iicia/a?oueny ??cieie oa?i?iaie, cie?aia
iaiai?ioieie aeoeaaie (fixed assets), iia?aoe?eieie aeoeaaie
(operational assets), iicaiai?ioieie aeoeaaie. O a?eueoino? e?a?i
aeiaaino?ieia? aeoeae i?noyoue iniiai? caniae oa iaiaoa??aeuei? aeoeae.
Ieoaiiy iae?eo oa a?aeia?aaeaiiy aeiaaino?ieiaeo aeoea?a o o?iainia?e
ca?oiino? noa’?eo?a ainiiaea?thaaiiy ia i?aeia?iaeiiio ??ai?
?icaeyaeathoueny o INAI 16 «Iniiai? caniae», INAI 38 «Iaiaoa??aeuei?
aeoeae», INAI 36 «Ciaioaiiy ei?eniino? aeoea?a», INOC 3 «Ia’?aeiaiiy
a?ciano», a a Oe?a?i? ? o I(N)AI 7 «Iniiai? caniae» oa I(N)AI 8
«Iaiaoa??aeuei? aeoeae», I(N)AI 28 «Ciaioaiiy ei?eniino? aeoea?a».
O NOA iae?e aeiaaino?ieiaeo aeoea?a ?aaeaiaioo?oueny cia/ii a?eueoith
e?euee?noth noaiaea?o?a ?c o?iainiaiai iae?eo (SFAS), cie?aia:
• SFAS 142 «Aoaea?e oa ?io? iaiaoa??aeuei? aeoeae» («Goodwill and Other
Intangible Assets»);
• SFAS 144 «Iae?e ciaioaiiy ei?eniino? oa e?ea?aeaoe?? aeiaaino?ieiaeo
aeoea?a» («Accounting for the Impairment or Disposal of Long-lived
Assets»);
• SFAS 141 «Ia’?aeiaiiy a?ciano» («Business Combinations»);
• SFAS 86 «Iae?e aeo?ao ia eiii’thoa?ia i?ia?aiia caaacia/aiiy,
i?ecia/aia aeey i?iaeaaeo, i?aiaee /e ?ioi? ?aae?caoe??» («Accounting
for the Costs of Computer Software to be Sold, Leased, Or Otherwise
Marketed»);
• SFAS 69 «?ice?eooy ?ioi?iaoe?? i?i iaooi- oa aaciaeiaoaio
ae?yeuei?noue» («Disclosures about Oil and Gas Producing Activities»);
• SFAS ? 19 «O?iainiaee iae?e ? ca?oi?noue iaooi- oa aaciaeiaoaieo
eiiiai?e» («Financial Accounting and Reporting by Oil and Gas Producing
Companies»);
• SFAS 45 «Iae?e aeioiaeo a?ae o?aioece» («Accounting for Franchise Fee
Revenue»);
• SFAS 34 «Eai?oae?caoe?y i?ioeaioieo aeo?ao» («Capitalization of
Interest Costs»);
• SFAS 2 «Iae?e aeo?ao ia aeine?aeaeaiiy oa ?ic?iaee» («Accounting for
Research and Development Costs»).
Ca?aeii c INAI 16, iniiai? caniae ? oea iaoa??aeuei? aeoeae, ui ?o:
1) i?aei?e?inoai oo?eio? aeey aeei?enoaiiy o ae?iaieoeoa? aai iinoa/aii?
oiaa??a ? iaaeaii? iineoa, aeey iaaeaiiy a i?aiaeo ?ioei iniaai aai aeey
aaei?i?no?aoeaieo oe?eae;
2) aeei?enoiaoaaoeiooue, ca i/?eoaaiiyi, i?ioyaii a?eueoa iaeiiai
ia??iaeo.
Iaiaoa??aeuei? aeoeae, a?aeiia?aeii aei INAI 38, ? oea iaiiiaoa?i?
aeoeae, ye? ia iathoue o?ce/ii? noanoaioe?? oa iiaeooue aooe
?aeaioeo?eiaai?.
Ne?ae caoaaaeeoe, ui i?aeia?iaeieie noaiaea?oaie ia aeaoae?cothoueny
aeaee aeoea?a, ye? iaeaaeaoue aei iniiaieo cania?a ? iaiaoa??aeueieo
aeoea?a.
O NOA aeiaaino?ieia? aeoeae o o?iainia?e ca?oiino? i?aei?e?inoa
eeaneo?eothoueny ia aea? eaoaai???:
1) iniiai? caniae (property, plant and equipment): caiey, aoaeeiee,
iaoeie, iaeaaeiaiiy, eaaeia? oa aaioaaei? aaoiiia?e?. Aei eaoaai???
iniiaieo cania?a a?aeiinyoue oaeiae i?e?iaei? ?ano?ne, oae?, ye: iaooa,
aac, e?nia? e i?ia?aeuei? ?ano?ne;
2) iaiaoa??aeuei? aeoeae (intangible assets): iaoaioe, aaoi?nuee? i?aaa,
oi?aia? ia?ee (iacae), o?aioeca, i?aai?caoe?ei? aeo?aoe, aoaea?e.
A Oe?a?i?, ca?aeii c I(N)AI 7 «Iniiai? caniae», eeaneo?eaoe?y iniiaieo
cania?a cae?enith?oueny ca oaeeie a?oiaie:
1. Iniiai? caniae: caiaeuei? ae?eyiee, eai?oaeuei? aeo?aoe ia iie?ioaiiy
caiaeue; aoaeeiee, nii?oaee oa ia?aaeaaaeuei? i?eno?i?, iaoeie oa
iaeaaeiaiiy, o?ainii?oi? caniae; ?ino?oiaioe, i?eeaaee, ?iaaioa?
(iaae?); ?iai/o ? i?iaeoeoeaio ooaeiao; aaaaoi??/i? ianaaeaeaiiy; ?io?
iniiai? caniae.
2. ?io? iaiai?ioi? iaoa??aeuei? aeoeae: a?ae?ioa/i? oiiaee, iaeioe?ii?
iaiai?ioi? iaoa??aeuei? aeoeae; oei/ania? (iaoeooeuei?) nii?oaee;
i?e?iaei? ?ano?ne, ?iaaioa?ia oa?a; i?aaeiaoe i?ieaoo; ?io? iaiai?ioi?
iaoa??aeuei? aeoeae.
3. Iacaaa?oai? eai?oaeuei? ?iaanoeoe??.
A?aeiia?aeii aei A?(N)AI 8, iaiaoa??aeuei? aeoeae iiae?eythoueny ia oae?
a?oie:
• i?aaa ei?enooaaiiy i?e?iaeieie ?ano?naie (i?aai ei?enooaaiiy iaae?aie,
?ioeie ?ano?naie i?e?iaeiiai na?aaeiaeua, aaieia?/iith oa ?ioith
?ioi?iaoe??th i?i i?e?iaeia na?aaeiaeua oiui);
• i?aaa ei?enooaaiiy iaeiii (i?aai ei?enooaaiiy caiaeueiith ae?eyieith,
i?aai ei?enooaaiiy aoae?aeath, i?aai ia i?aiaeo i?ei?uaiue oiui);
• i?aaa ia eiia?oe?ei? iicia/aiiy (i?aaa ia oi?aiaaeuei? ia?ee (ciaee
aeey oiaa??a ? iineoa), eiia?oe?ei? (o??iia?) iaeiaioaaiiy oiui);
• i?aaa ia ia’?eoe i?iieneiai? aeaniino? (i?aai ia aeiaoiaee, ei?eni?
iiaeae?, i?iieneia? c?acee, ni?oe ?ineei, ii?iaee oaa?ei, eiiiiioaaiiy
(oiiia?ao??) ?ioaa?aeueieo i?e?inoai, eiia?oe?ei? oa?iieoe?, cie?aia
iio-oao, caoeno a?ae iaaeia?inia?nii? eiieo?aioe?? oiui);
• aaoi?nueea i?aai oa noi?aei? c iei i?aaa (i?aai ia e?oa?aoo?i?,
ooaeiaei?, ioce/i? oai?e, eiii’thoa?i? i?ia?aie, i?ia?aie aeey
aeaeo?iiii-ia/enethaaeueieo iaoei, eiii?eyoe?? aeaieo (aace aeaieo),
aeeiiaiiy, oiiia?aie, a?aeaia?aie, ia?aaea/? (i?ia?aie) i?aai?caoe?e
iiaeaiiy oiui);
• iacaaa?oai? eai?oaeuei? ?iaanoeoe?? a iaiaoa??aeuei? aeoeae;
• ?io? iaiaoa??aeuei? aeoeae (i?aai ia i?iaaaeaeaiiy ae?yeueiino?,
aeei?enoaiiy aeiiii?/ieo oa ?ioeo i?ea?ea?a oiui).
2. Aeciaiiy oa ioe?iea iniiaieo cania?a
Ca?aeii c INAI 16 «Iniiai? caniae», ia’?eo iniiaieo cania?a ne?ae
aeciaaaoe ye aeoea, eiee:
1) ?nio? eiia??i?noue oiai, ui a iaeaooiueiio i?aei?e?inoai io?eia?
aeiiii?/i? aeaiaee, iia’ycai? c oeei aeoeaii;
2) aa?o?noue aeoeao aeey i?aei?e?inoaa iiaeia aeinoia??ii ioe?ieoe.
A?aeiia?aeii aei INAI 16, ia?a?nia ioe?iea iniiaieo cania?a
cae?enith?oueny ca ?oiueith nia?aa?o?noth. I?e oeueiio nia?aa?o?noue
ia’?eoa iniiaieo cania?a neeaaea?oueny c oe?ie i?eaeaaiiy, eoaee
aoiaeyoue ?iii?oi? ieoa ? iaa?aeoeiaeiaoaai? iiaeaoee ia i?eaeaaiiy, a
oaeiae ?c aeo?ao, iaiao?aeieo aeey i?eaaaeaiiy aeoeao a ?iai/ee noai
aeey eiai aeei?enoaiiy ca i?ecia/aiiyi. Aei oaeeo aeo?ao a?aeiinyoue:
aeo?aoe ia i?aeaiooaaiiy aoae?aaeueiiai iaeaeai/eea, aeo?aoe ia
aeinoaaeaiee ?icaaioaaeaiiy, anoaiiaeaiiy, aiii?a?e a?o?oaeoi?ai ?
?iaeaia?ai, iiia?aaeiuei ioe?iai? aeo?aoe ia aeaiiioaae, ia?ai?uaiiy
aeoeao oa a?aeiiaeaiiy oa?eoi???.
O aeiaaeeo, eiee iieaoa i?eaeaaieo iniiaieo cania?a a?aeno?i/o?oueny,
?eieiaa i?ioeaioia noaaea iiaeiia aooe aeciaia a iae?eo aai
eai?oae?ciaaia.
sseui ia’?eo iniiaieo cania?a i?eaeaaii a ?acoeueoao? iai?io ia ?ioee
ia’?eo iniiaieo cania?a (iiae?aiee aai iaiiae?aiee), oi aa?o?noue
ia’?eoa ioe?ith?oueny ca ni?aaaaeeeaith aa?o?noth aeioe, aeiee: a)
iia?aoe?y iai?io ia ia? eiia?oe?eiiai oa?aeoa?o; a) ni?aaaaeeeaa
aa?o?noue io?eiaiiai oa a?aeaeaiiai aeoeao ia iiaea aooe oi/ii
aecia/aia.
A?aeiia?aeii aei INAI 16, iiaeaeueo? aeaeaoee, iia’ycai? c ia’?eoii
iniiaieo cania?a, iiaeii? aeiaeaaaoeny aei aaeainiai? aa?oino? oeueiai
aeoeao, yeui ? eiia??i?noue oiai, ui iaeaooi? aeiiii?/i? aeaiaee, ye?
ia?aaeuothoue ia?a?nia ioe?iaiee ??aaiue i?iaeoeoeaiino? ?nioth/iai
aeoeao, iaaeoiaeeoeiooue aei i?aei?e?inoaa. Iiaeaeueo? aeaeaoee ia
iniiai? caniae aeciathoueny ye aeoea o?eueee oiae?, eiee aiie
iie?auothoue ?oi?e noai, i?aeaeuoth/e ioe?iaiee nii/aoeo ??aaiue eiai
i?iaeoeoeaiino?. I?eeeaaeaie oaeeo iie?ioaiue ? iiaea?i?caoe?y,
iiaeeo?eaoe?y, aeiiaeaaeiaiiy, aeiaoaeiaa, ?aeiino?oeoe?y.
Aeo?aoe ia ?aiiio /e ianeoaiaoaaiiy iniiaieo cania?a cae?eniththoueny
aeey a?aeiiaeaiiy aai i?aeo?eiaiiy iaeaooi?o aeiiii?/ieo aea?ae, ui ?o
i?aei?e?inoai iiaea i/?eoaaoe a?ae ioe?iaiiai nii/aoeo ??aiy
i?iaeoeoeaiino? aeoeao. O oaeiio ?ac? aiie aeciathoueny aeo?aoaie
ia??iaeo, eiee aiie aoee iiianai?.
I?ney ia?a?niiai aeciaiiy iniiaieo cania?a ?o iiaeaeueoee iae?e iiaea
cae?enithaaoeny, ca?aeii c INAI 16, ca iaei??th c aeaio iiaeaeae:
1) ca iiaeaeeth nia?aa?oino? (cost model), ca?aeii c yeith iniiai?
caniae a?aeia?aaeathoueny a iae?eo ca nia?aa?o?noth ca ae?aooaaiiyi
iaeiie/aii? aii?oecaoe?? oa caeoe?a a?ae ciaioaiiy ei?eniino?;
2) ca iiaeaeeth ia?aioe?iee (revaluation model), ui ia?aaeaa/a?
a?aeia?aaeaiiy a iae?eo iniiaieo cania?a ca ia?aioe?iaiith aa?o?noth,
yea a?aeiia?aea? ?oi?e ni?aaaaeeea?e aa?oino? ca ae?aooaaiiyi
iaeiie/aii? aii?oecaoe?? oa caeoe?a a?ae ciaioaiiy ei?eniino?.
O aeiaaeeo canoinoaaiiy iiaeae? ia?aioe?iee, ia?aioe?ieo iio??aii
cae?enithaaoe iano?eueee ?aaoey?ii, uiae caeeoeiaa aa?o?noue nooo?ai ia
a?ae??ciyeanue a?ae ni?aaaaeeeai? aa?oino? ia aeaoo aaeaino.
sseui a ?acoeueoao? ia?aioe?iee aaeainiaa aa?o?noue iniiaiiai caniao
ca?eueoeeany, oi ca?eueoaiiy ia? a?aeia?aaeaoenue ye c?inoaiiy eai?oaeo,
oiaoi o e?aaeeo? ?aooieo eai?oaeo i?ae iacaith «Aeiioe?iea». I?ioa
ca?eueoaiiy a?ae ia?aioe?iee ia? aeciaaaoenue ye aeio?ae, yeui aiii
noi?io? cieaeaiiy a?ae ia?aioe?iee oiai naiiai aeoeao, yea ?ai?oa aoei
aeciaia ye aeo?aoe.
sseui a ?acoeueoao? ia?aioe?iee aaeainiaa aa?o?noue aeoeao ciaioeeany,
oi ciaioaiiy ia? aeciaaaoenue ye aeo?aoe. I?ioa ciaioaiiy a?ae
ia?aioe?iee ne?ae aaciina?aaeiuei ae?aoiaoaaoe c aoaeue-yei? aeiioe?iee,
ui c iei iia’ycaia, yeui oea ciaioaiiy ia ia?aaeuo? noie aeiioe?iee
oeueiai naiiai aeoeao.
INAI 16 aeiaaa?, uia o i?iaaaeaii? ia?aioe?iee ia’?eoa iniiaiiai caniao
oaeiae cae?enithaaeanue ia?aioe?iea anueiai eeano, aei yeiai iaeaaeeoue
ia’?eo. I?e oeueiio eean iniiaieo cania?a o?aeoo?oueny ye a?oia aeoea?a,
iaeiaeiaeo ca oa?aeoa?ii ? niiniaii aeei?enoaiiy a ae?yeueiino?
i?aei?e?inoaa. I?eeeaaeaie ie?aieo eean?a aeoea?a ?: caiey; ei?aae?;
e?oaee; aaoiiia?e?, iaae? oa i?eeaaeaey; io?nia iaeaaeiaiiy.
O NOA iae?e iniiaieo cania?a cae?enith?oueny ca ?noi?e/iith
nia?aa?o?noth ca ae?aooaaiiyi iaeiie/aii? aii?oecaoe?? oa caeoe?a a?ae
ciaioaiiy ei?eniino?. Ia a?aei?io a?ae aeiia INAI 16, aia?eeainuee?
noaiaea?oe caai?iiythoue i?iaaaeaiiy ia?aioe?iee iniiaieo cania?a c?
ci?iith ?oiuei? ?eieiai? aa?oino?, ca aeiyoeii aeiaaee?a, iia’ycaieo ?c
ciaioaiiyi ?oiuei? ei?eniino?.
3. Aeciaiiy oa ioe?iea iaiaoa??aeueieo aeoea?a
INAI 38 «Iaiaoa??aeuei? aeoeae» aeiaaa?, uiae i?aei?e?inoai aeciaaaei a
iae?eo i?eaeaaiee aai noai?aiee iaiaoa??aeueiee aeoea o?eueee oiae?,
eiee ?nio? ?iia??i?noue io?eiaiiy a iaeaooiueiio aeiiii?/ieo aeaiae,
iia’ycaieo ?c oeei aeoeaii, oa eiai aa?o?noue iiaea aooe aeinoia??ii
aecia/aii.
Iaiaoa??aeuei? aeoeae ia?a?nii ioe?iththoueny ca nia?aa?o?noth.
sseui iaiaoa??aeueiee aeoea ia a?aeiia?aea? nai?io aecia/aiith oa
e?eoa??yi aeciaiiy, oi aeaeaoee ia oeae ia’?eo iiaeii? aeciaaaoeny
aeo?aoaie ia iiiaio ?oiueiai iiianaiiy.
Ca?aeii c INAI 38, on? aeaeaoee ia aeine?aeaeaiiy iathoue aeciaaaoenue
ye aeo?aoe ia /an ?oiueiai iiianaiee. I?e oeueiio i?ae aeine?aeaeaiiyi
?icoi?thoue nieaiiaai? aeine?aeaeaiiy, cae?enithaai? aia?oa iaaiei
i?aei?e?inoaii aeey io?eiaiiy ? ?icoi?iiy iiaeo iaoeiaeo aai oaoi?/ieo
ciaiue. Aeaeaoee ia ?ic?iaeaiiy eai?oae?cothoueny eeoa i?ney oiai, eiee
anoaiiaeaii oaoi?/io oa eiia?oe?eio i?eaeaoi?noue aeoeao aeey eiai
i?iaeaaeo aai aeei?enoaiiy. Oea icia/a?, ui i?aei?e?inoai iiaeiii iaoe
iai?? ? iiaeeea?noue caaa?oeoe noai?aiiy iaiaoa??aeueiiai aeoeao, uia
a?i aoa i?eaeaoiee aeey aeei?enoaiiy aai i?iaeaaeo, oa iaoe caeaoi?noue
i?iaeaiiino?oaaoe, ye aeoea aaia?oaaoeia iaeaooi? aeiiii?/i? aeaiaee.
Iaaaaeaeii, ui ?ic?iaeaiiy ? oea canoinoaaiiy aeaieo iaoeiaeo
aeine?aeaeaiue /e ?ioeo ciaiue aeey ieaioaaiiy ? i?iaeooaaiiy
ae?iaieoeoaa iiaeo aai aaeineiiaeaieo iaoa??ae?a, iaoai?ci?a, oiaa??a,
oaoiieia?e, nenoai (iineoa) aei ii/aoeo ?o na??eiiai ae?iaieoeoaa
(iaaeaiiy) aai aeei?enoaiiy (io?eiaiiy).
Eai?oae?caoe?y ? aeciaiiy aeo?ao ye /anoeie nia?aa?oino? aeoeao.
sseui i?aei?e?inoai ia iiaea a?aeie?aieoe aoai aeine?aeaeaiiy a?ae aoaio
?ic?iaeaiiy aioo??oiueiai i?iaeoo aeey noai?aiiy iaiaoa??aeueiiai
aeoeao, oi i?aei?e?inoai ?icaeyaea? aeaeaoee ia oaeee i?iaeo oae, i?ae
aiie aoee iiianai? eeoa ia aoai? aeine?aeaeaiiy.
Ianooii? ia’?eoe aeciathoueny ye aeo?aoe ia iiiaio ?o iiianaiiy:
– aioo??oiueiaaia?iaaiee aoaea?e;
– aeo?aoe ia noai?aiiy i?aei?e?inoaa;
– aeo?aoe ia iaa/aiiy, i?aeaiooaaiiy /e ia?ai?aeaiooaaiiy ia?niiaeo;
– aeo?aoe ia ?aeeaio;
– aeo?aoe ia ia?ai?uaiiy i?aei?e?inoaa.
Aioo??oiueiaaia?iaai? oi?aia? ia?ee, caaieiaee, iacae aeaeaiue, ia?ae?ee
ee??io?a oa ?io? iiae?ai? ca nai?th nooi?noth ia’?eoe ia ne?ae aeciaaaoe
ye iaiaoa??aeuei? aeoeae.
Ca?aeii c INAI 38, i?ney ia?a?niiai aeciaiiy iiaeaeueoee iae?e
iaiaoa??aeueieo aeoea?a iiaea cae?enithaaoeny ca iaei??th c aeaio
iiaeaeae:
– ca iiaeaeeth nia?aa?oino? (cost model), ca?aeii c yeith iaiaoa??aeuei?
aeoeae a?aeia?aaeathoueny a iae?eo ca nia?aa?o?noth ca ae?aooaaiiyi
iaeiie/aii? aii?oecaoe?? oa caeoe?a a?ae ciaioaiiy ei?eniino?;
– ca iiaeaeeth ia?aioe?iee (revaluation model), yea ia?aaeaa/a?
a?aeia?aaeaiiy a iae?e iaiaoa??aeueieo aeoea?a ca ia?aioe?iaiith
aa?o?noth (ui aaco?oueny ia ?oi?e ni?aaaaeeea?e aa?oino?) ca
ae?aooaaiiyi iaeiie/aii? aii?oecaoe?? oa caeoe?a a?ae ciaioaiiy
ei?eniino?, yeui o?eueee ni?aaaaeeeaa aa?o?noue iiaea aooe aecia/aia c
iineeaiiyi ia aeoeaiee ?eiie.
O aeiaaeeo aeei?enoaiiy iiaeae? ia?aioe?iee, yeui aaeainiaa aa?o?noue
iaiaoa??aeueiiai aeoeao ca?eueoeeany a ?acoeueoao? ia?aioe?iee, oi
ca?eueoaiiy ia? a?aeia?aaeaoeny a e?aaeeo? ?aooieo eai?oaeo i?ae iacaith
«Aeiioe?iea». I?ioa ca?eueoaiiy a?ae ia?aioe?iee ia? aeciaaaoenue ye
aeio?ae, yeui aiii noi?io? cieaeaiiy a?ae ia?aioe?iee oiai naiiai
aeoeao, yea ?ai?oa aoei aeciaia ye aeo?aoe. sseui a ?acoeueoao?
ia?aioe?iee aaeainiaa aa?o?noue iaiaoa??aeueiiai aeoeao ciaioeeany, oi
ciaioaiiy ia? aeciaaaoenue ye aeo?aoe. I?ioa ciaioaiiy a?ae ia?aioe?iee
ne?ae aaciina?aaeiuei ae?aoiaoaaoe c aoaeue-yei? aeiioe?iee, ui c iei
iia’ycaia, yeui oea ciaioaiiy ia ia?aaeuo? noie aeiioe?iee oeueiai
naiiai aeoeao.
Iiaeaeueo? aeaeaoee ia iaiaoa??aeueiee aeoea i?ney eiai i?eaeaaiiy /e
caaa?oaiiy noai?aiiy ne?ae aeciaaaoe ye aeo?aoe ia /an ?oiueiai
iiianaiiy, yeui: a) ia ? eiia??iei, ui oe? aeaeaoee ni?e/eiyoue
aaia?oaaiiy aeoeaii iaeaooi?o aeiiii?/ieo aea?ae, ye? ia?aaeuothoue eiai
ia?a?nia ioe?iaiee ??aaiue aoaeoeaiino?; a) oe? aeaeaoee ia iiaeia
aeinoia??ii ioe?ieoe oa a?aeianoe aei aeoeao. O NOA iniiai? ieoaiiy,
iia’ycai? c aeciaiiyi oa ioe?ieith iaiaoa??aeueieo aeoea?a a iae?eo,
?aaeaiaioothoueny SFAS 2 «Iae?e aeo?ao ia aeine?aeaeaiiy oa ?ic?iaee» ?
SFAS 142 «Aoaea?e oa ?io? iaiaoa??aeuei? aeoeae», yeee aoa aeaeaiee 2001
?. oa canooiea aeieoiaio «Aeoiee ?aaee c iae?eiaeo i?eioeei?a ? 17
«Iaiaoa??aeuei? aeoeae» (A?A Opinion No 17 «Intangible Assets»). Iniiai?
a?aei?iiino? aia?eeainueeeo noaiaea?o?a ii??aiyii c i?aeia?iaeieie
iieyaathoue o oiio, ui:
– aeaeaoee ia ?ic?iaeaiiy, ca?aeii c SFAS 2, o a?eueoino? aeiaaee?a
a?aeiinyoueny ia aeo?aoe ca?oiiai ia??iaeo (ca aeiyoeii iaaieo aeo?ao ia
noai?aiiy aaa-naeo?a ? i?ia?aiiiai caaacia/aiiy aeey aioo??oiueiai
aeei?enoaiiy);
– iiaeaeueo? aeaeaoee ia i?eaeaai? ?ic?iaee a?aeiinyoueny SFAS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 ia
aeo?aoe;
– ia?aioe?iea iaiaoa??aeueieo aeoea?a o a?eueoino? aeiaaee?a
caai?iiy?oueny.
4. Aii?oecaoe?y aeiaaino?ieiaeo aeoea?a
Aii?oecaoe?y ? nenoaiaoe/iee ?iciiae?e noie aeoeao, ui aii?oeco?oueny,
i?ioyaii no?ieo eiai ei?enii? aenieoaoaoe??.
Caoaaaeii, ui a aia?eeainuee?e aeiiii?/i?e e?oa?aoo?? oa?i?i
«aii?oecaoe?y» ia? o?e a?aeiia?aeieee, cie?aia:
1) aii?oecaoe?y (amortization) ?- aaeeaa?oueny eeoa noiniaii
iaiaoa??aeueieo aeoea?a;
2) ciaoe?iaiiy (depreciation) ? noino?oueny aoaeeie?a, iaeaaeiaiiy,
o?ainii?oieo cania?a;
3) aeniaaeaiiy (depletion) ? uiaei i?e?iaeieo ?ano?n?a.
Ca?aeii c INAI 16 «Iniiai? caniae», aii?oecaoe?ei? a?ae?aooaaiiy
iio??aii aeciaaaoe ye aeo?aoe ? a?aeia?aaeaoe o ca?o? i?i o?iainia?
?acoeueoaoe, yeui ?o ia aianaii aei aaeainiai? aa?oino? ?ioiai aeoeao.
O NOA i?aeoiaee aei a?aeia?aaeaiiy a iae?eo aii?oecaoe?? caeaaeaoue a?ae
iai??o aeei?enoaiiy iaiai?ioiiai aeoeao. Aeey aeoea?a, ui
aeei?enoiaothoueny o ae?iaieoeoa? i?iaeoeoe??, aii?oecaoe?y
aeeth/a?oueny o nia?aa?o?noue caian?a. Ca aeoeaaie, ye? ia
aeei?enoiaothoueny o ae?iaieoeoa?, cie?aia aoae?ae?, iaeaaeiaiiy, aeaye?
iaiaoa??aeuei? aeoeae, ui aeei?enoiaothoueny a aaei?i?no?aoeai?e /e
caooia?e ae?yeueiino? eiiiai??, ia??iaee/ia aii?oecaoe?y aecia?oueny
aeo?aoaie ? a?aeia?aaea?oueny o ca?o? i?i o?iainia? ?acoeueoaoe.
Ia?aooaaiiy aii?oecaoe?? iaiai?ioieo aeoea?a ia?aaeaa/a? aecia/aiiy:
1) no?ieo ei?eniiai aeei?enoaiiy (aenieoaoaoe??);
2) aa?oino?, ui aii?oeco?oueny;
3) iaoiaeo aii?oecaoe??.
No?ie ei?eniiai aeei?enoaiiy ? i/?eoaaiee ia??iae /ano, i?ioyaii yeiai
iaiai?ioi? aeoeae aoaeooue aeei?enoiaoaaoeny i?aei?e?inoaii aai c ?o
aeei?enoaiiyi aoaea aeaioiaeaii (aeeiiaii) i/?eoaaiee i?aei?e?inoaii
ianya i?iaeoeoe?? (?ia?o, iineoa).
Aa?o?noue, yea aii?oeco?oueny ? ia?a?nia aai ia?aioe?iaia aa?o?noue
iaiai?ioieo aeoea?a ca ae?aooaaiiyi ?oiuei? e?ea?aeaoe?eii? aa?oino?.
I?ae inoaiiueith ?icoi?thoue noio eioo?a aai aa?o?noue ?ioeo aeoea?a,
yeo i?aei?e?inoai i/?eo? io?eiaoe a?ae ?aae?caoe?? (e?ea?aeaoe??)
iaiai?ioieo aeoea?a i?ney cae?i/aiiy no?ieo ?o ei?eniiai aeei?enoaiiy
(aenieoaoaoe??), ca ae?aooaaiiyi aeo?ao, iia’ycaieo ?c i?iaeaaeai
(e?ea?aeaoe??th).
Iaoiae aii?oecaoe?? ? oea iiaeaeue, ca yeith ei?eni?noue iaiai?ioiiai
aeoeao, ye i/?eo?oueny, aoaea niiaeeoa.
O a?o/eciyi?e oa caei?aeiii?e i?aeoeoe? aeei?enoiaothoueny oae? iaoiaee
ia?aooaaiiy aii?oecaoe?? aeiaaino?ieiaeo aeoea?a (?en. 1).
Iaoiaee ia?aooaaiiy aii?oecaoe?? aeiaaino?ieiaeo aeoea?a1. I?yiie?i?eiee
iaoiae
(stright-line method)2. Ae?iaie/ee iaoiae
(activity-based method)3. I?enei?ai? iaoiaee
(accelerated methods)3.1 Eiioeyoeaiee iaoiae
(sum-of-the-years’-digits method)3.2 Iaoiae i?enei?aiiai ciaioaiiy
caeeoeiai? aa?oino?
(double-declining-balance (DDB) method)?en. 1. Iaoiaee ia?aooaaiiy
aii?oecaoe?? aeiaaino?ieiaeo aeoea?a
I?yiie?i?eiee iaoiae (stright-line method) ? iaoiae ia?aooaaiiy
aii?oecaoe??, ca yeei ??/ia noia aii?oecaoe?? aecia/a?oueny ae?eaiiyi
aa?oino?, ui aii?oeco?oueny, ia no?ie ei?eniiai aeei?enoaiiy ia’?eoa
iniiaieo cania?a. A iniia? i?yiie?i?eiiai iaoiaeo eaaeeoue i?eiouaiiy,
ui aeaiaee, io?eiai? a?ae iaiai?ioiiai aeoeao ai?iaeiaae oa?i?io eiai
aenieoaoaoe??, ? iaeiaeiaeie a eiaeiiio ?ioe?.
I?enei?ai? iaoiaee (accelerated methods) aeioe?eueii canoiniaoaaoe o
aeiaaeeao, eiee aeiiii?/i? aeaiaee a?ae iaiai?ioieo aeoea?a o ia?o? ?iee
?o aenieoaoaoe?? ? a?eueoeie, i?ae a inoaii? ?iee. Oea aeicaiey? e?aua
c?noaaeoe aii?oecaoe?ei? aeo?aoe c io?eiaieie aeioiaeaie (i?eioeei
a?aeiia?aeiino? aeioiae?a ? aeo?ao). Ie??i oeueiai, i?enei?ai? iaoiaee
aii?oecaoe?? ? aeioe?eueieie oiae?, eiee aeiiii?/i? aeaiaee a?ae
iaiai?ioieo aeoea?a ? i?eaeecii iaeiaeiaeie oi?iaeiaae oa?i?io
aenieoaoaoe??, aea aeo?aoe, ui cae?eniththoueny aeey i?aeo?eiaiiy ?o o
?iai/iio noai?, c?inoathoue a inoaii? ?iee. O oaeiio ?ac? a ia?o? ?iee
aenieoaoaoe?? iaiai?ioieo aeoea?a aoaeooue iaoe i?noea a?eueo?
aii?oecaoe?ei? aeo?aoe oa iaaaeee? aeo?aoe ia ?aiiio, a a inoaii? ?iee ?
iaio? aii?oecaoe?ei? aeo?aoe oa a?eueo? aeo?aoe ia i?aeo?eiaiiy ia’?eo?a
iniiaieo cania?a o ?iai/iio noai?. Aei iaea?eueo ?iciianthaeaeaieo o
caei?aeiii?e i?aeoeoe? i?enei?aieo iaoiae?a a?aeiinyoue iaoiae
i?enei?aiiai ciaioaiiy caeeoeiai? aa?oino? oa eoioeyoeaiee iaoiae.
Iaoiae i?enei?aiiai ciaioaiiy caeeoeiai? aa?oino?
(double-declining-balance (DDB) method) ia?aaeaa/a? ?ic?aooiie ??/ii?
noie aii?oecaoe?? ye aeiaooeo caeeoeiai? aa?oino? ia’?eoa ia ii/aoie
ca?oiiai ?ieo aai ia?a?nii? aa?oino? ia aeaoo ii/aoeo ia?aooaaiiy
aii?oecaoe?? oa ??/ii? ii?ie aii?oecaoe??, yea ia/eneth?oueny aeoiaey/e
c? no?ieo ei?eniiai aeei?enoaiiy ia’?eoa ? iiaeaith?oueny.
Eoioeyoeaiee iaoiae (sum-of-the-years’-digits method) iaoiae ia?aooaaiiy
aii?oecaoe??, ca yeei ??/ia noia aii?oecaoe?? aecia/a?oueny ye aeiaooie
aa?oino?, ui aii?oeco?oueny, oa eoioeyoeaiiai eiao?oe??ioa. Eoioeyoeaiee
eiao?oe??io ?ic?aoiao?oueny ae?eaiiyi e?eueeino? ?ie?a, ui caeeoathoueny
aei e?ioey no?ieo ei?eniiai aeei?enoaiiy ia’?eoa iniiaieo cania?a, ia
noio e?eueeino? ?ie?a eiai ei?eniiai aeei?enoaiiy.
Ae?iaie/ee iaoiae (activity-based method) ia?aaeaa/a? aecia/aiiy noie
aii?oecaoe?? ye aeiaooeo oaeoe/iiai ianyao i?iaeoeoe?? (?ia?o, iineoa)
oa ae?iaie/i? noaaee aii?oecaoe??. Ae?iaie/a noaaea aii?oecaoe??
ia/eneth?oueny ae?eaiiyi aa?oino?, yea aii?oeco?oueny, ia caaaeueiee
ianya i?iaeoeoe?? (?ia?o, iineoa), ui eiai i?aei?e?inoai i/?eo? ae?iaeoe
(aeeiiaoe) c aeei?enoaiiyi ia’?eoa iniiaieo cania?a.
Canoinoaaiiy ??cieo iaoiae?a ia?aooaaiiy aii?oecaoe?? ?icaeyiueii ia
i?eeeaae? 1.
I?eeeaae 1
Caei?aeiiia eiiiai?y i?eaeaaea iaeaaeiaiiy, ia?a?nia aa?o?noue yeiai 300
000 aeiea??a. No?ie ei?eniiai aeei?enoaiiy iaeaaeiaiiy ? 5 ?ie?a,
ai?iaeiaae yeeo, i/?eo?oueny, ia iaeaaeiaii? aoaea ae?iaeaii 170 000
iaeeieoeue i?iaeoeoe??. Ca i?ae?aooieaie eiiiai??, ii cae?i/aii? no?ieo
ei?eniiai aeei?enoaiiy aa?o?noue iaeaaeiaiiy noaiiaeoeia 50 000
aeiea??a. Oaeoe/ia e?euee?noue aeaioiaeaii? i?iaeoeoe?? neeaea: 1-e ??e
? 28 000; 2-e ??e ? 32 000; 3-e ??e ? 40 000; 4-e ??e ? 30 000; 5-e ??e
? 25 000.
1. Ia?aooaaiiy aii?oecaoe?? i?yiie?i?eiei iaoiaeii:
??/ia noia aii?oecaoe?? = ($300 000 ? $50 000) / 5 ?ie?a = 50 000
aeiea??a ia ??e.
2. Ia?aooaaiiy aii?oecaoe?? iaoiaeii i?enei?aiiai ciaioaiiy caeeoeiai?
aa?oino?:
??/ia ii?ia aii?oecaoe?? = 2 o (100% / 5 ?ie?a) = 40%. ?ic?aooiie ??/ii?
noie aii?oecaoe?? iaaaaeaii o oaa.1.
Oaaeeoey 1
?ic?aooiie ??/ii? noie aii?oecaoe?? iaoiaeii i?enei?aiiai ciaioaiiy
caeeoeiai? aa?oino?
??eAaeainiaa aa?o?noue iniiaieo cania?a ia ii/aoie ?ieo??/ia ii?ia
aii?oecaoe????/ia noia aii?oecaoe??Aaeainiaa aa?o?noue iniiaieo cania?a
ia e?iaoeue ?ieo1300 00040%120 0001800002180
00040%72000108000310800040%43 200648004
Нашли опечатку? Выделите и нажмите CTRL+Enter
