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Vol 161
Pages:
29-31
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RUS

Subsoil use license as an object of intangible assets in Russian and foreign practice

Authors:
T. A. Tarabarinova1
E. V. Shvareva2
About authors
  • 1 — G.V. Plekhanov Saint Petersburg Mining Institute
  • 2 — Санкт-Петербургский государственный горный институт (технический университет)
Date submitted:
2004-08-29
Date accepted:
2004-09-25
Date published:
2005-03-01

Abstract

The structure of intangible assets is presented. Special attention is paid to the right to use subsoil both in Russian and foreign practice. different points of view regarding the possibility of attributing the license for the right to use subsoil to the objects of intangible assets are considered.

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References

  1. Пашкевич Н.В. Бухгалтерский учет основных средств и нематериальных активов: Учеб. пособие / Н.В.Пашкевич, Л.И.Исеева; Санкт-Петербургский горный ин-т. СПб, 1995.
  2. Певзнер М.Е. Горное право. М.: Изд-во МГУ, 1999. 321 с.
  3. Перепелкин А.Ю. О совершенствовании системы лицензирования и контроля в недропользовании / А.Ю.Перепелкин, Н.К.Никитина // Минеральные ресурсы России. Экономика и управление. 2002. № 5.
  4. Положение по бухгалтерскому учету «Учет нематериальных активов» ПБУ 14/2000 // Новое в налоговом законодательстве и бухгалтерском учете / Северо-Западный территориальный ин-т профессиональных бухгалтеров.

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