Вимірювання соціальних нематеріальних активів як фактора впливу на формування соціального капіталу

Abstract

The growing role of intangible assets in the conditions of economic transformation is substantiated. The problems of accounting for intangible assets that need to be addressed are highlighted. The value of a company is determined by both its tangible and intangible assets. In modern conditions of development, the social digital presence of the enterprise becomes an important intangible asset that creates value. To increase the level of interaction with customers, business uses various methods social networks have become such universal tools. Social intangible assets include websites, chatbots, blogs, media libraries, social media pages, etc. Investment in social intangible assets increases significantly each year, which in turn encourages stakeholders at all levels to request accurate and objective information about such assets. Although there is currently no generally accepted method of valuing social intangible assets, it is advisable to consider the methods used to value intellectual property. Presentation of incomplete information about the value of the enterprise and income generation tools affects the distortion of financial and property status, the assessment of its financial stability, solvency, liquidity, the ,ability to attract investment. Current accounting standards and guidelines, both international and national, prohibit the capitalization of intangible assets on social networks and the Internet. Further research on this issue will develop not only the direction of testing the studied approaches and methods for valuing social intangible assets that affect the formation of social capital, but also the direction of developing other methods of valuing intangible assets in particular Ukrainian enterprises.