Relevant Problems of Intangible Asset Impairment in The Russian IT Industry

Authors

  • Natalia Prodanova Plekhanov Russian University of Economics Moscow, Russian Federation
  • Olga Tarasova
  • Vitalii Volobuev Southwest State University
  • Roman Aleshko Northern (Arctic) Federal University
  • Irina Vaslavskaya Naberezhnye Chelny Institute
  • Rustem Shichiyakh Kuban State Agrarian University

DOI:

https://doi.org/10.14571/brajets.v16.n4.1228-1237

Abstract

A indústria de TI está evoluindo rapidamente e começando a penetrar em todas as áreas da vida. As grandes empresas estão a formar ecossistemas que lhes permitem expandir e diversificar significativamente as suas fontes de rendimento. No caso da indústria de TI, o desenvolvimento da base de software para a implementação de tais ecossistemas depende diretamente de novos produtos de software, patentes, tecnologias e know-how, que na contabilidade moderna são maioritariamente classificados como ativos intangíveis. Assim, examinar o impacto de fatores externos e internos na imparidade deste tipo de ativos é uma questão de grande relevância na conjuntura atual. Este artigo se concentrará nos ativos intangíveis das principais empresas russas de TI, como Yandex e VK.Group. O estudo inclui uma análise da literatura relevante e do quadro regulamentar sobre imparidade de ativos intangíveis, bem como um exame da dinâmica do desempenho da demonstração da posição financeira do Yandex e do VK.Group relacionada com esta questão. A pesquisa pretende delinear as especificidades da redução ao valor recuperável de ativos intangíveis na indústria e as questões que surgem durante esse processo. Com base nos resultados, as empresas de TI ampliaram sua base de ativos devido à expansão ativa de serviços e fontes de renda. À medida que a Yandex se expandiu, a sua quota de ativos intangíveis aumentou, enquanto o VK.Group reduziu a sua quota de ativos intangíveis.

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Published

2024-03-19

Issue

Vol. 16 No. 4 (2023)

Section

Novel approaches in education, society and culture development

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Copyright (c) 2024 Natalia Prodanova, Olga Tarasova , Vitalii Volobuev , Roman Aleshko, Irina Vaslavskaya, Rustem Shichiyakh

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