The article presents the results of historical and accounting research on the influence of economic and cultural — educational institutions of Galicia in the second half of the XIX — first half of the XX century on the then development of the accounting sphere in the region (provincial accounting).
The evolution of the economic category “intangible value of the enterprise” and the content of the objects that present it are summarized. The historical formalization of intangible components of the value of the enterprise is given and the development of accounting methodology and methods of reflection of objects related to the concept of “intangible asset” is analyzed. The article presents theoretical and applied aspects of the reflection of intangible assets by accounting in the global and regional sections.
The objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today’s financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization.