THE MAIN ASPECTS OF ACCOUNTING POLICIES OF INTANGIBLE ASSETS OF ENTERPRISES

Abstract

Yasyshena V.V. THE MAIN ASPECTS OF ACCOUNTING POLICIES OF INTANGIBLE ASSETS OF ENTERPRISES

Purpose. The aim of the article is the identification of the main components of intangible assets (IAS) accounting policy and its key tasks, which are the basis for the identification and systematization of accounting elements of the IAS and disclosure of their characteristics.

Methodology of research. The theoretical basis of the research is the scientific works of domestic and foreign scientists on the problems of research of accounting policy formation, accounting, analysis and control of intangible assets, legislative and normative acts on these issues. General scientific methods (abstraction, comparison, generalization, analysis, synthesis) are used to achieve the goal of the study ‒ to know the basic elements of accounting policies IAS; critical analysis and systematic approach ‒ in disclosing the characteristics of the main elements of accounting policies of the IAS; abstract and logical method - to formulate the conclusions of the study.

Findings. It is established that the accounting policy of the enterprise should cover alternative aspects of accounting (financial) accounting, variants of management accounting, features of tax calculations, approaches to control and protection of IAS. The key tasks, which are the basis for defining and systematizing the elements of accounting policies in the IAS, are highlighted. The elements of accounting policy in the part of IAS are disclosed.

Originality. The research on the formation of accounting policy of the enterprise according to its relevant components (accounting (financial) accounting, management accounting, tax calculations, control and protection of intangible assets) has received further development. The main elements of the accounting policies of intangible assets are identified and disclosed.

Practical value. The implementation of the proposed components of accounting policies of the enterprise with the identification of its main elements in the part of intangible assets will help improve the efficiency of management of intangible assets, which will qualitatively affect the determination of the value of the enterprise.

Key words: accounting policy; intangible assets (IAS); basic elements of accounting policies of IAS; financial accounting; management accounting; control.