Еволюція Обліку Нематеріальних Активів І Його Трансформація До Міжнародних Вимог

Abstract

Abstract. The evolution of accounting accounts in terms of accounting for intangible assets and related objects is considered in the article, as well as approaches to its construction to accurately reflect these objects in financial and management reporting, taking into account current trends in economic development are improved. The urgency of solving the scientific problem is that now there is a need to develop a new methodology for accounting for intangible assets and related objects. This is due to the significant differences between the book and market values of enterprises, due to the imperfection of the classification of intangible assets and related items, their recognition, measurement, accounting and financial reporting.
 Methodological means of the research are methods of scientific abstraction, historical, modeling, analysis of the content of normative documents, comparison, grouping, abstract-logical method.
 It is emphasized that the Global Monitoring of Intangible Finance, which shows the market value of the world’s leading companies, indicates a significant share of the intangible component in the value of companies and their lack of disclosure in accounting. It is noted that special attention should be paid to the reflection of intangible assets and related objects in the Ukrainian Chart of Accounts, which should ensure the unity of the accounting information system of each entity, as well as be the basis for consistency of accounting indicators in the financial reporting, on the basis of which statistical indicators are formed. The study of the history of intangible assets and related objects in the Chart of Accounts, which have been in force since 1959 to date, made it possible to note the changes that have occurred, to identify factors that influenced their evolution, to identify shortcomings in accounting , outline and analyze the current state and assess the development of this category for the future. It is noted that the account on which goodwill is kept has undergone the greatest transformation since 1993. It is noted that the separation of intangible assets for inclusion in the Chart of Accounts is carried out taking into account international, European and Ukrainian standards of expert evaluation and accounting.
 The necessity of separating a sub-account for accounting directly with software with the introduction of a sub-account for accounting firmware for software devices is substantiated. The need to separate current intangible assets on a separate account is revealed. The need to keep records of internal goodwill is noted, which will allow to identify the strengths of the company during its current activities, as well as to disclose them when selling, if necessary. It is recommended to open analytical accounts for accounting of internal goodwill on which intellectual assets are grouped by their types (human assets, personal internal goodwill of the head, client assets, intangible assets related to contracts, organizational assets, social assets, environmental assets).
 Keywords: intangible assets (IAS), goodwill, intellectual capital, accounting accounts, financial accounting, management accounting.
 JEL Classіfіcatіon М40
 Formulas: 0; fig.: 2; tabl.: 4; bibl.: 30.