FEATURES OF ACCOUNTING OF EXPENSES FOR CREATION AND DEVELOPMENT OF AN ENTERPRISE'S INTERNET SITE
Abstract
The article views the difficulties in reflecting informative-communication products in accounting. The issue is important due to the lack of recommendations and instructions in normative documents allowing to arrange accounting of a site. The author gives a comparative characteristic of expenditures accounting at every stage by the Russian and international standards. The order of recognition and accounting of web-sites is presented by stages of their development, which allows to arrange accounting of informative-communication products.
Keywords
informative-communication products,
internet site,
stage3 of site development,
copyright,
intangible asset
657.442.8
About the Author
A. A. Skornyakova
Institute of Economics, Management and Law (Kazan)
Russian Federation
Russian Federation
References
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Review
For citations:
Skornyakova A.A. FEATURES OF ACCOUNTING OF EXPENSES FOR CREATION AND DEVELOPMENT OF AN ENTERPRISE'S INTERNET SITE. Actual Problems of Economics and Law. 2012;(1):199-201. (In Russ.)
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