The analysis of the international and russian approaches to the estimation and amortization of non-material actives

Economy and management of the enterprise

Methods of receipt, an estimation, charge of amortization and leaving of non-material actives in the comparative characteristic of the international and Russian standards of the account of the specified objects are systematized. The big attention is given to problems of reassessment of non-material objects. The author offers the scheme of the account of non-material objects at their reassessment. The mechanism of calculation of « fair cost « non-material is developed.