俄罗斯IT企业会计政策形成的具体情况

N. Victorova, Polina Otrubyannikova, S. Sokolova, A. Gorovoy
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引用次数: 0

摘要

本文讨论了数字经济优先部门之一的会计政策发展问题:IT行业(以俄罗斯联邦为例)。本研究的目的是根据统计方法确定IT公司最重要的会计政策要素,并为其在实践中的使用提出建议。为了做到这一点,我们根据2018年报告年度的收入水平选择了10个不同规模的组织。然后在Stata app中进行相关和回归分析,将会计净利润作为反映公司会计工作效率的指标。考察了该指标与组织内部绝对绩效指标和相对绩效指标(收入、成本、无形资产剩余价值、研发费用、管理费用、其他费用、企业所得税、自治系数、投资覆盖系数)以及外部因素(通货膨胀水平)的关系。证明了所分析行业的重要指标是销售成本、无形资产残值和企业所得税税额。其中,对会计净利润影响最大的是无形资产的成本指标。这一结论使我们能够在考虑到俄罗斯现行立法的情况下,概述与信息技术组织有关的无形资产的替代会计方法;对其在会计政策中的体现提出简要建议。还考虑了折旧方法、使用寿命估计的变化和无形资产重估的摊销法等方面的备选办法。本文提出了采用一种或另一种会计政策选择的问题,作为进一步讨论的开放问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Specifics of Accounting Policy Formation in Russian IT companies
The article discusses the issues of accounting policies development in one of the priority sectors of the digital economy: the IT industry (on the example of the Russian Federation). The purpose of the research is to identify the most significant accounting policy elements of IT companies based on statistical methods and develop recommendations for their use in practice. To do this, we have selected 10 organizations of different sizes based on the level of revenue they received in the reporting year 2018. Then a correlation and regression analysis was performed in Stata app. Accounting net profit is taken as the resulting indicator that reflects the efficiency of accounting in the company. The relationship of this indicator with internal absolute and relative performance indicators of organizations was examined (revenue, cost, the residual value of intangible assets, R & D expenses, management expenses, other expenses, corporate income tax, autonomy coefficient, investment coverage coefficient), as well as an external factor, which is the level of inflation. It is proved that significant indicators for the analyzed industry are the cost of sales, the residual value of intangible assets, and the amount of corporate income tax. And among them, the greatest impact on accounting net profit is the cost indicator of intangible assets. This conclusion made it possible to outline alternative ways of accounting for intangible assets in relation to IT organizations taking into account the current Russian legislation; to offer brief recommendations on their reflection in accounting policies. Alternatives were also considered in respect of the method of depreciation, the changes in estimates of useful life, and the amortization method for an intangible asset revaluation. The article presents the issue of adopting one or another accounting policy option as an open question for further discussion.
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