Online Seminar Sterngoff Audit

PROGRAM

DIT. Suspension. Mitigation. Comments. Consequences.

Daria Pogodina

Accounting for intangible assets under FASB 14/2022, IAS 38 and HGB: differences and convergence

Eugenia Chernova

ABOUT THE SEMINAR

Daria Pogodina spoke at an online seminar organized by Sterngoff Audit with a report on “DIT. Suspension. Mitigation. Comments. Consequences”. As part of her speech, the speaker analyzed the current state of the system of restrictive measures in relation to transactions with foreign entities, explained the legal nuances and possible consequences for companies. The report aroused great interest, as it touched upon issues that are critical for international business.

Evgenia Chernova presented a report at the same seminar on “Accounting for intangible assets under FASB 14/2022, IAS 38 and HGB: differences and convergence”. The speaker compared approaches to accounting for intangible assets in the Russian, international and German systems, focusing on the differences in recognition, valuation and write-off. Participants received practical recommendations on unifying accounting and preparing reports in transnational structures.

Evgeniya Chernova spoke at a meeting of the Finance Committee with a report on the topic “Expansion of the list of offshore jurisdictions. Mitigation. Comments. Consequences.” As part of her speech, the speaker analyzed the latest changes in the list of offshore jurisdictions, explained approaches to applying the new rules, and discussed potential tax and legal consequences for Russian companies. Particular attention was paid to possible measures to reduce risks and adapt business practices to the changed conditions.