Accounting for an Intangible Component of a Trading Company’s Equity Capital

Lviv Politechnic National University

The economic nature of intangible assets as components of trading company’s equity capital is disclosed. Theoretical and methodological provisions of intangible assets accounting are analyzed and the existing problematic aspects of reflecting these objects in the accounting system and financial reporting are presented. There are proposed some aspects of improving methodology of accounting intangible assets in their interrelation with the value of the trading company’s capital.

1. Ivanov, A. P. & Bunina, E.M. (2005). Business reputation of the company as immaterial active . Finance,  6, P. 67–71
2. Yaremko, I. Y. (2006). Management of enterprise capital:  economic and financial instruments: a monograph.Lviv : Kameniar
3. Vlasova, N. O. & Bezginova, L.I. (2006). Formation of an optimal capital structure in retail trade enterprises. Kharkiv: DDUHT, 
4. Didur, S. V., Avramenko, O.I. & Kurochka, N.V. (2007). Aspects of accounting of intangible assets .Economy and region, 1 (12),150–153.
5. Puzynia, N. Yu. (2013). Assessment and management of the intangible assets of the company: a monograph  SPb : SPbHEU press
6. Bruking, E. (2001). Intellectual capital: scientific publication.SPb : Peter
7. Kutsyk, P.O., Drohobytskyi, I.M., Plysa, Z.P. & Skop, Kh.I. (2016). The accounting concept of value management of intangible assets of the enterprise: a monograph. Lviv: R-7,
8. Brazylii, N. M.  (2007). Accounting and audit of intangible assets (on the example of food industry): author's abstract dissertation on the obtaining the degree of candidate of economic sciences; specialization 08.06.04 "Accounting, analysis and audit". K.
9. Kasych, A. O. (2015).Theoretical and methodological bases of enterprise goodwill evaluation and accounting . University of Uzhhorod Scientific Journal. Series "Economy", 2 (1(45)), 28-32
10. Hall, R. (1992).The strategic analysis of intangible resources . Strategic Management Journal,13, 135–144
11. Proskurina, N. M., Siomchenko, V.V. & Bondarenko, O.M.(2008). Problems and the ways of improvement of intangible assets accounting . Zaporizhzhia National University Journal,1 (3), 115–119.
12. Zymovets, O. P. (2011). Analysis of native and foreign approaches to the evaluation of intangible resources.. Lviv Commerce Academy Journal. Economic series, 35, 149–152.