THE FEATURES OF ACCOUNTING AND TAXATION KNOW-HOW
The fact that the accounting regulation 14/2007 "Accounting of intangible assets" indicates of overcoming basic differences with IFRS 38 "Intangible assets" was identified and justified also in this work. But, despite this fact, it is still necessary to make a lot of things finally to eliminate all contradictions in Russian and international practice of the accounting of intangible assets.