Problems of accounting of intangible assets in the system of enterprise management
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 3, Issue
Abstract
The development of information technology leads to an increase of role of intangible assets in the economy. However, there are many questions about their identification due to impossibility of evaluation, and also referring to a particular group, which leads to additional research. The purpose of the article is to determine the problems of accounting of intangible assets and to formulate recommendations for their elimination. The increase of capital investment in intangible assets in Ukraine is justified, the reasons of such a phenomenon are substantiated. The problem of identification of intangible assets has been identified, additional conditions for the recognition of intangible assets are proposed. The necessity of establishing at the legislative level the conditions for the identification of intangible assets is noted, also it is noticed about harmonization of the uniform criteria according to national and international standards. The process of management of intangible assets is visualized, the existence of cyclicality and the feedback between the management of intangible assets and enterprise management as a whole are emphasized. The main problems of the accounting of intangible assets are singled out, the consequences of such problems are indicated, the recommendations for their elimination are proposed. The problem of valuation of intangible assets has been revealed due to the lack of validated valuation methods, which leads to distorted accounting information. It is added that Conclusion is made that solving of the issues of intangible assets accounting will improve the quality of enterprise management and will increase effectiveness of activity. Directions of further researches are development of technology of accounting of intangible assets in the system of enterprise management.
Authors and Affiliations
Andrii Viktorovych Tyrinov
Keywords
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