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Various types of cost arise rather various financial instruments. Therefore distribution of these financial instruments on the reporting periods in which they were used for activity of the company is necessary.

In the note to software 52 it is told that trademarks cannot be separately defined as intangible assets according to the definition stated above and have to be respectively considered in structure goodwill.

Basic principle of PPFO 3: Financial instruments are obligations if they are intended for transfer of an economic benefit and on the other hand, they are part of means of shareholders. Financial costs for debts are distributed according to debt due date. PPFO 3 gives the detailed management in achievement of these purposes.

In case goodwill at acquisition of the company is written-off directly on reserves, at the subsequent sale to the company the cost of costs will be underestimated that is not true. According to this extraction at calculation of profit or a loss of the company it is necessary to take goodwill into account.

This extraction completely meets the new standard existing in the USA, - to the Financial accounting standard 10 According to this extraction of the company are obliged to keep accounting of all types of severance pays on a building method, similar to accounting of pension payments according to SFBU 2

This extraction belongs to a situation when the decision on long-term use of the current assets in activity of the company is made. In this case the current assets have to be reflected at residual cost.