Intangible asset of aircraft company and in it's financial statement

Аuthors

Tarasova E. V.^*, Sapfirov A. A.^**

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia

*e-mail: elenavtar@mail.ru
**e-mail: техни¬ческого университета). 127566, Москва, ул. Бестужевых, д. 25А, кв 60; тел. (917) 570-8233; e-mail: sapfirov@gmail.com

Abstract

This article related to reflection of revaluated intangible assets in the financial statement of the company. There is shown, that the improvement of some financical indicators of the avia corporation «Irkut», taken as example, has lead to the growth of investment appeal of the interprise.

Keywords:

: content words: intangible asset, trademark, valuation, value, financial statement, revaluation.