Методологія та організація обліку нематеріальних активів

Abstract

Досліджено соціально-економічні концепції розвитку економічних формацій в історичному розрізі та їх вплив на еволюцію нематеріальних активів. Розкрито сутність понять «нематеріальні активи», «інтелектуальний капітал», «внутрішній гудвіл» з визначенням їх місця і ролі в економіці. Встановлено основні аспекти визнання нематеріальних активів і удосконалено їх класифікацію. Порівняно і систематизовано об’єкти нематеріальних активів, підходи і методи їх оцінки, наведені в регламентах оцінки і обліку різних рівнів стандартизації. Розроблено положення облікової політики підприємства в частині нематеріальних активів. Досліджено методи бухгалтерського обліку та ідентифіковано їх вплив на 38 облікову практику та формування показників звітності щодо нематеріальних активів і гудвілу. Сформовано методологічні та організаційні положення амортизаційної політики нематеріальних активів. Розкрито відмінності між внутрішнім і зовнішнім гудвілом з виокремленням внутрішніх і зовнішніх факторів впливу на їх формування. Розроблено організаційні засади формування інформаційної бази щодо нематеріальних й інтелектуальних активів у системі управлінського обліку. Визначено основні складові інтелектуальних активів з встановленням аналітичних рахунків до них. Сформовано концептуальні основи комплексної моделі обліку нематеріальних активів і об’єктів, пов’язаних з ними, для підприємств харчової промисловості. Thesis for a Doctor of Economics degree, specialty 08.00.09 «Accounting, analysis and audit (by types of economic activity)». – West Ukrainian National University Ministry of Education and Science of Ukraine, Ternopil, 2020. Socio-economic concepts of the development of economic formations in the historical context have been studied, which has allowed us to identify key aspects of the evolution of intangible assets, the formation of their methodology and organization of accounting. The interpretation of the term «intangible assets» has been improved, by which it is proposed to understand the identified and valued long-term and current assets, which without physical embodiment, are the rights to intellectual property, use of natural resources, property and organizational and economic privileges. In the process of their use, it is possible to obtain economic benefits, increase the value of the enterprise, its profitability and competitiveness. In contrast to the traditional interpretation, this expands the understanding of the essence of this definition, taking into account economic, legal, accounting, and valuation approaches. The list of classification features of intangible assets with their division into types is systematized, respectively in part to the procedures of accounting and management accounting and analytical needs of industrial enterprises. The recognition procedure for an intangible asset in accounting has been improved by taking into account its key identifiers, which, in contrast to the existing approach, improves the presentation of these assets in the financial statements and will not lead to understatement of the enterprise value. The list of intangible assets, formed on the basis of the study of international, European, national standards of expert evaluation and accounting is generalized, which is proposed to take into account by the company to assess the value of business in the process of operating activities and needs of intangible assets. Differentiated approaches and methods of valuation of intangible assets, which are disclosed in international and national standards of valuation and accounting, are studied and systematized and differences between them are established. The accounting methodology is supplemented by the principles of accounting: documentary evidence, rationality, communication, reduction of entropy (disorder), which, in contrast to the existing approach, will improve the quality of accounting information. The organizational principles of the accounting policy of the enterprise in terms of intangible assets with the presentation of the main tasks in terms of financial, management accounting, tax calculations and control have been formed, which will increase the efficiency of IA management and qualitatively affect the value of the enterprise. 40 The characteristics of the elements of the method of accounting and determining their impact on accounting and the formation of financial statements in terms of intangible assets and goodwill has been expanded, that was conducted in the analysis of each of them. The problematic issues of the methodology of accounting for these assets are highlighted and the directions of their solution are substantiated, which will ensure its improvement through the prism of the accounting methods. The content of the management report as an information supplement to the financial statements in terms of the use of management accounting data has been enhanced. Methodological and organizational issues of depreciation policy of intangible assets have been improved through the development of an algorithm for establishing the feasibility of the depreciation accrual for some types of IA. The order of application of methods of accrual of depreciation to the corresponding objects, including progressive (slowed-down) methods in the conditions of manifestation of the crisis phenomena that will allow to improve a financial condition of domestic enterprises in the first years of use of intangible assets at the expense of decrease in depreciation and budget revenues. Theoretical substantiation of the differentiated perception of external and internal goodwill on the main features is carried out, which gives grounds to understand as separate concepts «internal goodwill» and «external goodwill» for their separate accounting. The definition of the term of «internal goodwill». Taking into account the impact of internal and external conditions of food enterprises on goodwill and its accounting in the process of selling the enterprise will provide a justification and documentary evidence of the existing goodwill. The definition of the term of «intellectual capital». The division of intellectual assets of the enterprise into two main groups is substantiated: IA ob jects that belong to intellectual property rights and are recognized in accounting; objects of intellectual assets reflected in management accounting (human assets, personal internal goodwill of the head, client assets, IA related to contracts, organizatio nal assets, social assets, environmental assets) and the order of their management accounting with the introduction of analytical accounts is developed, which will improve the procedure for assessing the intellectual assets of the enterprise. The organizational grounds of the information base creation in the management account on the centers of responsibility of the food enterprises, within which the information from internal and external sources in a part of intangible and intellectual assets of the enterprise is accumulated, are formed. A comprehensive model of improving the methodology and organization of accounting for intangible assets with theoretical and methodological justification of the concept of accounting for intangible assets for the food industry of Ukraine, which is disclosed through its components, which together allow calculating the real value of the enterprise.