Problemas Relevantes de Imparidade de Ativos Intangíveis na Indústria de TI da Rússia

Autores

  • 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

Resumo

The IT-industry is evolving rapidly and beginning to penetrate all areas of life. Large companies are forming ecosystems that allow them to significantly expand and diversify their sources of income. In the case of the IT industry, the development of the software base for implementing such ecosystems depends directly on new software products, patents, technologies and know-how, which in modern accounting are mostly classified as intangible assets. Thus, examining the impact of external and internal factors on the impairment of this type of asset is a highly relevant issue in the current environment. This paper will focus on intangible assets of major Russian IT companies such as Yandex and VK.Group. The study includes an analysis of the relevant literature and regulatory framework on intangible asset impairment, as well as an examination of the dynamics of Yandex and VK.Group's statement of financial position performance related to this issue. The research is planned to outline the specifics of intangible assets impairment in the industry and the issues that arise during this process. Based on the results, IT companies expanded their asset base due to the active expansion of services and sources of income. As Yandex expanded, its share of intangible assets increased, while VK.Group reduced their share of intangible assets.

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Publicado

2024-03-19

Edição

v. 16 n. 4 (2023)

Seção

Novel approaches in education, society and culture development

Licença

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

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