Ways to overcome the problems of intangible assets accounting of the Ukrainian enterprises

Yu.S. Barash, Yu.V. Bulhakova, Bozhok N.O. and Holovko F.P.
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Yu.S. Barash: Dep. «Accounting, Audit and Inellectual Property», Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan
Yu.V. Bulhakova: Dep. «Accounting, Audit and Inellectual Property», Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan
Bozhok N.O.: Dep. «Accounting, Audit and Inellectual Property», Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan
Holovko F.P.: Dep. «Accounting, Audit and Inellectual Property», Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

Сборник научных трудов Днепропетровского национального университета железнодорожного транспорта имени академика В. Лазаряна «Проблемы экономики транспорта», 2014, issue 7, 7-11

Abstract: Introduction. In modern conditions, one of the priority instruments of profit formation is the use of assets that do not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting by means of the study and use of the foreign countries experience, taking into account the specific conditions of Ukrainian enterprises activity. Results. The paper analyzes the characteristics of intangible assets (IA) accounting of enterprises in accordance with the national and international accounting standards. The most important aspects of intangible assets accounting in the publications of domestic and foreign scientists are investigated. Designated the unresolved issues related to the development of clear algorithm of crediting, acknowledgement, assessment and accounting of intangible assets. Conclusions. As a result of the study it was found out that the existing problems of intangible assets accounting are related to the complexity of the identification, evaluation and classification of intangible assets. These problems can be eliminated by harmonization of Ukrainian Accounting Standards 8 and the International Financial Reporting Standard 38, the development of a single criterion for inclusion of assets to the intangible ones and determination of the optimal approach to intangible assets evaluation.

Keywords: нематеріальні активи; міжнародні стандарти фінансової звітності; гудвіл; капіталізація витрат; нематериальные активы; международные стандарты финансовой отчетности; гудвил; капитализация расходов (search for similar items in EconPapers)
Date: 2014
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