Нематеріальні активи як об’єкт обліку і управління

Abstract

The article deals with the views of foreign and domestic economists on understanding the essence of the notion of intangible assets (IA) and its role in the management system of the enterprise. The main purpose of the study is to improve the conceptual apparatus of this category. Systematization of literary sources and approaches to understanding the essence of the IA has shown that there are different approaches to the definition of their essence (economic, legal, accounting, evaluation), which are disclosed in the scientific literature and regulatory documents. The topicality of solving this scientific problem lies in the fact that due to the existence of differences in economic, legal, accounting and valuation approaches to understanding the essence of IA there is a significant gap between the methodology of accounting IA and modern management requirements. The difficulty in interpreting the concept of IA is caused by the fact that they include different objects by nature. The signs characterizing IA are analyzed and singled out. The advantages and disadvantages of topical approaches to the definition of the nature of the IA, which are disclosed in the scientific literature and normative legal documents, are revealed. It is proposed to clarify the interpretation of the concept of «intangible assets» where the economic, legal, accounting, valuation aspects are combined. It is recommended to consider intangible assets as identifiable and evaluated long-term and current assets that are not physically embodied, and represent the rights to intellectual property, the use of natural resources, property and organizational and economic privileges. In addition, they are able to bring economic benefits and have the property to influence the formation of value enterprises, increase their profitability and competitiveness. It is proposed to clarify the wording of the definition of IA in the Law of Ukraine «On state regulation of activities in the field of technology transfer», which will more fully disclose the rights to IA objects for the groups listed in PAS 8, the Accounts plan and in the Methodological Recommendations for accounting of intangible assets