Intangible assets as a subject of accounting and reporting
Reveals the importance of intangible resources and economic operation of the business post-
industrial type. Proved that the rational management of intangible assets should be based on
complete and accurate information about their availability and use, ie formalized characterization of
all intangible objects formed in the accounting system. The content and economic nature of
intangibles as the object of the accounting and financial (corporate) reporting.
Consider the content and conceptual and methodological basis of accounting for intangible