Improvement of the classification of intangible assets for accounting purposes
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 42, Issue 1
Abstract
The article deals with the problem issues of the classification of intangible assets for the accounting and analytical maintenance of operations with them. The emphasis is placed on the fact that as a result of expanding the range of users of accounting information of the financial and property status of the enterprise, as well as significantly increasing the interest of the participants in the economic process to the objective and reliable information of the movement of enterprises, their composition in order to implement effective management. Obtaining the full description of intangible assets and the consequences of carrying out transactions with them becomes of great importance, so it is necessary to form a well-founded classification, since there is no consistent one for each type of intangible assets with its system of accounting reflection, methods of evaluation, analysis, audit and management, due to the implementation of economic activities. Therefore, we have supplemented the classification features of intangible assets, their content is disclosed and, thus, their types are distinguished: by branches; for functional purpose; for a natural-material sign; in relation to the operation process; for terms of use; on the possibility of using the mechanism of depreciation; for normative regulation; the degree of alienation; the degree of influence on the financial results of the enterprise; at the stages of the product life cycle; according to the cycles of the movement of funds; in relation to the entity. Clarification of the classification of intangible assets on these grounds, may be one of the main aspects of the effective organization of their accounting, internal economic analysis and control.
Authors and Affiliations
S. E. Pyrizhok, E. G. Melnik
Keywords
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