Intangible assets as a subject of accounting and reporting


Plekan M.V.

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
assets and regulations regarding their display in public financial statements. The results of the
critical analysis of the existing standardization accounting for intangible assets, regulations for their
display system statements. It is proved that accounting ill cope with certain types of intangible
objects, especially those that are internally generated by the company.
Systematized scientists suggested approaches to improving the methods of valuation of
intangible assets for the purposes of display in the accounting system. The existing potential
accounting methodology to reflect intangible assets and their formal representation in the
financial statements.A separate approaches to formal methods of evaluating intangible assets,
they appear in public financial statements.