home Economy The economics of agrarian applications - Andriychuk V.G.

The economics of agrarian applications - Andriychuk V.G.

13.2. Вартісна оцінка нематеріальних активів (ресурсів)

Pідприємства мають можливість придбати нематеріальні activation in several ways:

• Buy for rahunok vlasnih koshtiv and credit to the bank (the right to win, know-how, software, storage of EOM, trademarks);
• To hold an extra national national subscription to the Statutory Fund for Spending Penalty (the right of land to cropland, other natural resources, know-how, technology, etc.);
• With the help of the insignia as a result of the defilement, obedinennya, zlittya z іnshimi pіdpriєmstvami (Cood will, commodity signs, know-how, the right to promyslovy zrazki tochno);
• Zavdyaki bezkoshtovnii gear and non-active active in their juridical and phizical persons.

Pidpriemstvo can self-destroys an intangible asset. Ale vіdobrazhatimetsya vіn in balansі pіdpriєmstva deprivation todі, if vono matim neobhіdnі resources that tehnіchnu mozhlivіst to bring stvorenogo nematerіalnogo resource to become, pridatnogo for vikoristannya abo realіzatsії, neobhіdnu іnformatsіyu for dostovіrnogo viznachennya vitrat on yogo rozrobku and takozh if Je real mozhlivіst otrimannya od this An intangible asset of the Maybutny economy. Yaksho wings intangible asset does not meet the requirements of one person in the world of criticism, then the vitrage on the yogo box is divided up to the vitality of the vertex, and the intangible asset is not taken to the balance sheet.

Sposib pribbanda nemeterialnyh active proyelessly vplyvaє on penny otsinka, for an apparent stink vidobrazhayutsya on balance pidpriemstva. So, kupovanі nematerіalnі assets otsіnyuyutsya for pervіsnoyu vartіstyu, yak skladaєtsya s tsіni pridbannya s Dodanim vitrat їh to bring to camp, pridatnogo for practical vikoristannya (vitrati on obsession konsultatsіy; vitrati, pov'yazanі s Pevnyi Zahist rights INSHI vitrati, scho shaping can viniknuti With vprovadzhennі; vitrati on the razor mite, indirect podatkіv, scho not pidlyagayut vidshkoduvannu). Yakshto intangible assets chi pridbany pobnistyu pokonkovo ​​for rahunok credit to the bank, then vitrati on the mix of products to the yogo first class do not join.

Оцінка нетертеріальних активів , шо to be paid to the statutory fund yak extravaganza one of the charges, здійснюється експертним шaхх за домовленістю сторін з орієнтацією на справедливу вартість. Bezkoshtovno transferred intangible assets otsinimatsya for fair vartіstyu uryahuvannyam string їх functціонування to the moment of such transfers.

An intangible asset may be attached as a result of a change in the result of an exchange to an underlying entity. In such times, the first priority is the dorivnuvatime of the litter varcty transferred to the mine of an intangible asset. Yakshto zalishkova vartizhestvo transferred obekta yogo just vartivst, then the primary vartimistu otrymanygo nemeterialnogo active budey yogo is valid vartizhest 'iz pozdnyonyam rіznitsi to fіnansovyh result (vitrat) zvіtnogo periodu.

Pervisnoy vartіstyu nematerіchnyh activeyv, otrimanyh u resultov ob'ednannya pіdpriemstv, є їh just vartіst. Pervisna vartіst intangible asset, truncated підприємством, ізється із direct intangible vitrat, pozhyazanyh zsarobkoyu і reduced materіalnogo active to the camp, pritatnogo vikoristana.

Square od the method pridbannya nematerіalnih resursіv їh nadhodzhennya i Introduction to ekspluatatsіyu Obey Booty decorated vіdpovіdnimi documents scho opisuyut Danian resource yak ob'єkt vlasnostі, viznachayut order yogo vikoristannya and takozh pіdtverdzhuyut maynovі pіdpriєmstva right to TAKE vikoristannya. Napriklad, Yakscho at stvorennі spіlnogo pіdpriєmstva one yak s uchasnikіv vnesok to the statutory fund peredaє svoє koristuvannya right to land, water chi іnshim natural resources, the right to tse pіdtverdzhene Obey Booty document yaky zasvіdchuє, scho, skazhіmo, tsya land dіlyanka Je vlasnіstyu danogo participant. Such a document is guilty of forcing an act on the right of private ownership of land. When pridbannі expertise pіdpriєmstvo Obey i will win more details Yogo list (verbal obґruntuvannya, neobhіdnі formulas kreslennya toscho) zmіst yakogo Got Booty dostatnіm, Dana pіdpriєmstvo-dwellers pokupets zmoglo efektivnosti vikoristovuvati Tsey nematerіalny resource. Pribbanya rights to the trademark of trademarks, faults in the case of buti are confirmed by patent patents.

In protsesі vikoristannya nematerіalnogo asset yogo pervіsna vartіst Mauger Buti zbіlshena vitrat on the bag, so pov'yazanih s polіpshennyam (udoskonalennyam) vkazanogo asset for yakogo dosyagaєtsya zbіlshennya pervіsno ochіkuvanoї maybutnoї ekonomіchnoї Vigoda od yogo vikoristannya. Tak zlіlshennya mozhe bouti represented through the podvzhennja string of the corynal vicaristan of the intangible active and the zostanja yogo mozlivostej (viddachi). Vitrati on pidtrimannya intangible asset in the subordinate for the sake of the government of the country, which is maintained on the first day of the economic life of the widow, to the warehouse for the vitrification of the individual periode.

For neobihodnosti pіdpriєmstvo mozhe zdіysnjuvaty reintegration of nonmaterial activists for їх fair vartіstyu. Prote taka rezitsynka mozhliva lishe on tih non-material assets, for some існує active rinok. For this characteristic of the Risi: at any time, you can get acquainted with the sub-regions - sales and purchases; Information on the rinky tsini for such a market is accessible to the public, and the comrade, who sells himself and is bought here, is one-on-one.

Perototsinena vartіst intangible asset (PE) viznachaetsya z vizu:

De DV on - the first rate of intangible asset; SV na - fair vartim intangible asset; ZV on - zalishkova vartість цього активу.

Viraz Nazivayut koefitsyntom indeksatsії intangible asset. On this basis, it is necessary to cope with the resource of a given resource. Yak і on the basic zasokah, sumo preootsinki zalishkovo vartobi vidobrazhaetsya at the warehouse dodatkovogo kapitalu, and sumka utsinki vіdisitsya on vitrati zvіtnogo periodu.