Current state and trends of development of organizational and methodical support of intangible asset accounting

Abstract

The article identifies contemporary problematic aspects of information management of intangible assets at the enterprise. Today there is an urgent problem that most of intangible assets are not reflected in the reporting of the enterprise, and this, in turn, significantly distorts the information used by users in making important managerial and strategic decisions, so it is necessary to find ways to solve problems of identification and valuation of intangible assets at the enterprise. Undoubtedly, one of the most important stages of management of intangible assets of the enterprise is the process of forming indicators of reporting and making important decisions on its basis. The reporting generates an opinion of potential investors about the intangible assets owned and managed by the enterprise, which may indicate a much lower level of investment risks and greater willingness of investors to invest their resources in the activities of an entity. Therefore, the improvement of organizational and methodological approaches to accounting for intangible assets at the enterprise, and ultimately the development of forms of internal reports on intangible assets as a modern tool for managing such assets, will help to meet the demand for information of current and potential investors, retention and attraction of new assets, necessary for business and its development.

Keywords

• intangible assets
• identification
• valuation
• accounting
• organizational and methodological support
• company reporting