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Audit - Usach B.F.

10.6. AUDIT OF NON-INTANGIBLE ACTIVITIES

Before nematerіalnih aktivіv nalezhat nemonetarnі assets SSMSC not toil materіalnoї form, shaping can Buti іdentifіkovanі (vіdokremlenі od pіdpriєmstva) that utrimuvatisya pіdpriєmstvom іz metoyu vikoristannya protyagom perіodu, bіlshogo for 1 Year (abo one operatsіynogo cycle Yakscho vіn perevischuє One Year) for virobnitstva, torgіvlі , admіnіstrativnih potreb chi nadannya in Orenda іnshimi individuals (right koristuvannya natural resources, rights koristuvannya am Main, right at the signs torgіvlі th poslug rights to ob'єkti promislovoї vlasnostі, avtorskі that sumіzhnі s their right, gudvіl, INSHI nematerіalnі assets).

The auditor is committed to the Provision (standard) of the accounting area 8 "Unematerial Activation", a hardened order of the Ministry of Finance of Ukraine dated 18.10.99 № 242, Laws "About Vlasnist", "About commodity signs" tochno.

Pid audit іntelektualnoї vlasnostі (nematerіalnih aktivіv) rozumієtsya perevіrka rights of companies to koristuvannya earth, water, ob'єktami promislovoї that іntelektualnoї vlasnostі (avtorske right at sferі science lіteraturi, Mistetstvo toscho).

Auditors for the conduct of technical examination of objects and information on the legal status of legal documents, registration of rights to property, patent attorneys' attorneys and lawyers.

Pochinayuchi audit nasampered slіd perevіriti fact nayavnostі nematerіalnih aktivіv for documents, he described de ob'єkt (programa for komp'yutera, konstruktorska dokumentatsіya) abo de pіdtverdzhuєtsya stvorennya ob'єkta (dogovіr, lіtsenzіyna land). In addition, the act of priymannya-transfer can be confirmed by the fact of having been given a subject of telecommunication.

The auditor at once iz with zagluenimi spetsialistami viznachaet correct vartostі інтелектуальної власності. Yakscho ob'єkt vlasnostі vkladeny have statutory kapіtal then yogo otsіnka viznachaєtsya for domovlenіstyu zasnovnikіv, Yakscho yogo pridbano for Costa, the vіn otsіnyuєtsya for factuality vitratami on pridbannya, Yakscho bezkoshtovno is gained, the Yogo otsіnka viznachaєtsya ekspertnim method.

The auditor slіd perevіriti pravilnіst opributkuvannya ob'єktіv on rahunku 12 "Nematerіalnі assets" in korespondentsії s rahunkami 31 "Rahunki banks", 46 "unpaid kapіtal" and takozh obґruntovanіst їh vibuttya (sales, write-downs chi bezkoshtovna transmission). In addition, the data of the synthetic and analitical region of non-material activities are maintained by the entities and entities.

Auditor perevіryaet doktrimnya rules priymannya, vidobrazhennya in the accounting region nematerialnyh active, rulennost їх оцінювання, отписання і нарахування зносу. For the region of amortization of non-financial activities, the rachunok 13 "Nonsurgical Activity Acquisition", subrakhun 133 "Wicket of non-active assets", and in debit - write-off at various vibutty sale.

To the auditor slіd pam'yatati, scho підставою for оприбуткування immaterial activity - the documents, шо ідентифікутьть ті activator. Він робить такі записи:

* Д-т рахунка 12 "Not active";

* To-t rahunka 46 "Neoplachenii kapital" - on the right to the koristuvannya.

In case of the maintenance of the non-material asset to the residents of rakhunok vneshkiv to the statutory capitals:

* Д-т рахунка 12 "Not active";

* To-t rahunka 46 "Neoplachenii kapital".

In the case of bezkoshtovnogo oderzhanya:

* Д-т рахунка 12 "Not active";

* К-т рахунка 424 "Free of charge of non-revolutary activists".

Відповідно до П (С) БО8 нарахування амортизації немамаіальних активів здійснюється stretching the term Ёх корсного використання, але не більше 20 років, починаючи з дати прийняття на облік. The method of nahrauvannya amortization of the non-material asset is absorbed automatically, vyhodachi z osoblivostey form otrimnya ochikuvanyh ekonomichnyh vigod. Sumi depreciation, accrued by the extension of the zvіtnogo period, vіdobrazhayutsya at the warehouse, vitrat tsyogo periodu podojatyutsya before sobivartostіnіshogo asset.