09.07.07

Seminar Presentations
The Swissotel, Moscow
July 6, 2007

Non-current assets:
Accounting nuances; Tax issues; Legal aspects of certain types of assets

TRADEMARKS: ACCOUNTING AND TAXATION OF TRANSACTIONS RELATED TO TRADEMARKS
Alexey Spirihin, Audit & Tax department, Alinga Consulting Group

This presentation takes a look at bookkeeping and tax accounting for intangible assets and the particular case of trademarks. We examine the procedure for establishing the initial cost of trademarks, their amortization, retirement (write-off, cession), and the transfer of trademarks by licensing agreement. We discuss the procedure for reflecting income and expenses in bookkeeping and tax accounts, the taxation of certain operations connected with the movement of a trademark, and the peculiarities of establishing the tax basis for value-added tax when giving trademarks under licensing agreement.

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TRADEMARKS: LEGAL ASPECTS OF THE REGISTRATION AND PROTECTION OF TRADEMARKS
Ksenia Khudiakova and Ekaterina Karpova, Legal department, Alinga Consulting Group

It’s no secret to anyone anymore that in the modern economy it is practically impossible to promote goods or services without use of a trademark. In a competitive environment your trademark and the reputation of your company invested in it is the guiding star by which customers will come to you, even though there may be dozens, or hundreds, or even thousands of analogous products by other manufacturers. Our presentation will help you understand what a trademark is, how to register it, and how to protect it your rights in the trademark not only in Russia, but abroad also.

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ACCOUNTING AND TAXATION OF TRANSACTIONS INVOLVING FIXED ASSETS
Galina Klimenko and Petr Semenov, Audit & Tax Department, Alinga Consulting Group

Nowadays, practically every company has fixed assets. The difficulty in accounting for them is that there are differences in bookkeeping and tax accounting for reflecting operations connected with fixed assets. Moreover, there are many issues related to the taxation of fixed assets and operations involving them. In this presentation we examine the key issues in bookkeeping and tax accounting of fixed assets, as well as the main changes that took effect on January 1, 2007 that affect such issues.

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ACCOUNTING FOR FIXED ASSETS FOR THOSE APPLYING THE SIMPLIFIED TAXATION SYSTEM AND THE UNIFIED TAX ON IMPUTED INCOME
Galina Kovaleva, Tax Consultant

Accounting for non-current assets by businesses applying the simplified tax system: Bookkeeping account of assets; The concept of fixed and intangible assets for purposes of calculating tax under the simplified tax system; Tax account of assets acquired before moving to the simplified tax system; Tax account of assets acquired during the period of applying the simplified tax system; Transition period and asset accounting. Accounting for non-current assets of businesses applying the unified tax on imputed income: Bookkeeping account of assets; Peculiarities of accounting for assets when unified tax on imputed income is applied in conjunction with other tax regimes.

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FINANCIAL INVESTMENTS: ACCOUNTING AND TAXATION OF SPECIFIC TRANSACTIONS 
Natalia Sergeevna Gorbova, The Finance Academy Under the Government of the RF

Financial investments – investments of an organization in state securities, obligations and other securities of other organizations, in the founding capital of other organizations, as well as the issuing of loans to other organizations: Normative basis; Types of state securities; Acquisition of securities at the expense of credits, loans; Receipt of securities without compensation; Receipt of securities in exchange for other property.

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