Analysis and assessment of the financial effects of the innovative impact on the tangible and intangible assets entered into service
- 1 University of National and World Economy, Department of Accounting and Analysis
Upon commissioning – tangible and intangible fixed assets are recorded in the inventory inventories, which includes the cost of transport and bringing the assets to normal operation in an operating environment (including installation, test, calibration, etc.). This process is strictly regulated, both normative and factual. After the asset is released, its amortization or accrual of depreciation charges begins. During the depreciation period, wastage is recorded, but no account is taken of innovation aging. This reporting has the side effects of rapid technical developments in communications and information technology. This article attempts to provide a methodological explanation for this manifestation and to find an approach for determining the magnitude of scattering or value-estimation of the dynamic asset environment.
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