SELECTED PROBLEMS OF MANAGING INTANGIBLE ASSETS IN A MODERN ENTERPRISE IN THE ASPECT OF ACCOUNTING

Abstract

The paper presents the main problems related to the management of intangible assets, focusing on their identification, valuation and financial statements’ presentation. The process approach in managing this part of the property was also presented. It has been shown that modern enterprises often do not present the most important intangible assets in respect of their market position because of the accounting law regulations. Particularly this problem affects small family enterprises. In this paper solutions have been proposed for the valuation of intangible assets in these types of units.