Tech accounting in focus as AEB Committees debate software, tax rules
26.05.2026
On 14 May 2026, the AEB Accounting Working Group, together with the AEB Intellectual Property Committee and the AEB Tax Committee, held a joint meeting dedicated to practical issues of accounting and taxation of intangible assets.
Participants discussed the regulatory framework for IA accounting under IFRS (IAS 38) and FSBU 14/2022, current approaches to valuation of different types of intangible assets, and documentary support of IA throughout their life cycle. Particular attention was paid to the specifics of accounting for trademarks, software and licence arrangements, including the distinction between software‑as‑a‑service and intangible assets, as well as recent tax developments and support measures for IT‑related assets.
Building on the discussion, the Working Group will continue to develop a practical agenda covering the most relevant topics in finance, accounting, and related areas connected with the accounting function. We also plan to further expand the format of cross-committee meetings involving experts from different fields to encourage professional exchange and strengthen the AEB professional community.