НЕМАТЕРІАЛЬНІ АКТИВИ В МІЖНАРОДНІЙ СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА ФІНАНСОВІЙ ЗВІТНОСТІ

Abstract

The article discusses one type of asset as intangible assets. Information on intangible assets in the accounting and financial statements of the enterprise is displayed. The definition of intangible assets in P(C)BO 8 “Intangible Assets” is presented. Peculiar to such resources is that they have practically no material component. However, intangible assets, on the one hand, give their owners the right to use material, economic, natural and intellectual rights, and on the other hand, they limit access to such resources of other applicants. This category is to some extent the last for economic practice, as well as under-studied. Intangible assets are a category that arises from the right of ownership of intellectual property rights or limited natural resources for use in entrepreneurial activities for the purpose of obtaining income. The methodological bases of formation of information on intangible assets in accounting are analyzed and information about them is revealed by the provisions (standard) of accounting 8 “Intangible Assets”. The very concept of “goodwill” was also considered. Goodwill is an ownership value over the buyer’s share in the fair value of equated net assets acquired at the date of the exchange operation. Intangible assets are part of the company’s assets that have value but have no material content. They are used in economic turnover and are able to generate income. So, depending on the purpose and functions performed, intangible assets can be divided into three main groups: intellectual property, property rights and deferred expenses. Intangible assets give the company long-term rights or advantages. Most often, these are the rights to use other assets (the right to lease premises and land plots), the implementation of certain activities for which patenting or licensing is mandatory, exclusive rights to use a certain formula, technology or appearance. Such rights are long-term investments that the company makes for cash or in exchange for other assets. The use of rights gives the company advantages, which makes it possible to reduce the cost of production, take a certain place in the market or better promote products. More and more companies understand that their advantage is not in equipment, bricks or mortars, but for the most part in what we are used to calling intangible assets.