ОБЛІК, АНАЛІЗ ТА КОНТРОЛЬ НЕМАТЕРІАЛЬНИХ АКТИВІВ У СИСТЕМІ ФІНАНСОВОЇ ІННОВАЦІЙНОЇ ПОЛІТИКИ ПІДПРИЄМСТВА

Abstract

The article shows that accounting, analysis and control of intangible assets in the system of financial innovation policy of the enterprise is based on international and national standards. Their comparative assessment made it possible to identify similar and distinctive features, as well as directions for improvement of the domestic accounting and control system in relation to intangible assets. The common features of IAS 38 and NP(S)A 8 are determined by the following provisions: a similar definition of intangible assets and the construction of an accounting standard as a document in terms of the composition of intangible assets, their characteristics, identification and recognition tools, methods of calculating depreciation; inclusion of intangible assets on the balance sheet of the enterprise at original cost. The differences between IAS 38 and NP(S)A 8 boil down to the following: different composition of intangible assets, including in the part of goodwill, which in Ukrainian conditions is not included in their composition; stricter conditions for calculating depreciation according to international standards based on the linear method and their annual check for impairment; the liberality of national standards, which consists in the application of five methods of amortization of intangible assets; availability of the tax method for calculating the amortization of intangible assets provided for by the Tax Code of Ukraine. The recommendations for improving the national provisions (standards) of accounting in the part of intangible assets are substantiated: unification of accounting and tax accounting rules; expanding the range of elements of intangible assets, including goodwill in their composition, using methods of their legal identification for reflection in accounting; improvement of the classification of intangible assets; solving the problem of amortization of intangible assets with an indefinite useful life. The stages of the audit of operations with intangible assets are substantiated, as well as the content of analytical procedures in the audit. It is proposed that the financial innovation policy, as a cornerstone of the company's strategy, should be integrated with the accounting policy and the results of audits in the part of intangible assets.