IMPROVING ACCOUNTING OF INTERNET TECHNOLOGIES COSTS IN RUSSIA

Abstract

This article substantiates the selection of a new object in accounting - the cost of Internet technology. The author presents new methods for accounting the costs of Internet technologies and provides the interpretation of the concept of «virtual assets». The author considers it necessary to introduce separate accounts for accounting the costs of Internet technologies. We believe that this approach will allow to see the total amount of the costs of Internet technologies, which is important for purposes of planning, monitoring and analysis, as well as to resolve contentious issues arising in accounting the costs of Internet technologies, which will significantly facilitate the work of accountants. In the absence of theoretical developments in accounting the costs of Internet technologies we make the first attempts to classify the costs of Internet technologies. We propose grouping the costs according to the following criteria: their purpose; frequency of occurrence (one-time and ongoing); gains in the time period (current, deferred costs and capital). The author concludes with a recommended register for accounting the costs of Internet technologies.