Аннотации:
© 2020. All Rights Reserved. The objective of this report is to define principles and procedures for Environmental Management Accounting (EMA) with a focus on techniques for quantifying environmental expenditures or costs as a basis for the development of national guidelines and frameworks. This article compares environmental accounting systems according to International financial reporting standards (IFRS), Russian accounting standards (RAS) and national accounting standards in the UK in terms of intangible assets. Despite similar perceptions of intangible assets, the standards have some differences that prevent full harmonization of national accounting systems in Russia and the UK with international standards. The results of the study are intended to reveal what is meant by the term “intangible assets” (IA) in the standards, the composition and structure of IA, as well as the accounting principles used in Russia, the UK and European countries that apply IFRS. In the course of our research it became obvious that accounting systems of Russia and the UK while preparing internal accounting standards are based on international experience, including the provisions of International financial reporting standards. Approaches to the definition and criteria for recognition of objects as intangible assets are almost identical in the accounting systems under consideration. In determining the historical cost of IA, the provisions of international accounting standards and UK national standards are the most similar, possibly due to the country's closer cooperation with European countries. Russia also has its own national peculiarities in the ways of receipt of assets in the organization such as privatization of state property and contributions to the authorized capital. It should be noted that the considered accounting systems are most similar in terms of amortization, testing of intangible assets for impairment and termination of their recognition in the accounting of the company
