Abstract
Based on the generalization of approaches of domestic and foreign researchers, the article proposes the author’s interpretation of the essence and structure of the category «intangible assets», the novelty of which lies in a more complete accounting and involvement of the unidentifiable part in the economic activity of a commercial organization. The key differences of accounting and economic approaches to the definition and accounting of intangible assets were considered, a number of specific difficulties in the management of these assets were identified, the most important relationships that determine the new context of innovation development based on the use of the potential of available enterprise intangible assets were revealed.
Highlights
Based on the generalization of approaches of domestic and foreign researchers, the article proposes the author’s interpretation of the essence and structure of the category «intangible assets», the novelty of which lies in a more complete accounting and involvement of the unidentifiable part in the economic activity of a commercial organization
The key differences of accounting and economic approaches to the definition and accounting of intangible assets were considered, a number of specific difficulties in the management of these assets were identified, the most important relationships that determine the new context of innovation development based on the use of the potential of available enterprise intangible assets were revealed
Коммерциализация результатов научной и научно-технической деятельности. – Минск: БелИСА, 2020. – 28 с
Summary
На основании обобщения подходов отечественных и зарубежных исследователей предложена авторская интерпретация сущности и структуры категории «нематериальные активы». Новизна заключается в более полном учете и вовлечении их неидентифицируемой части в хозяйственную деятельность коммерческой организации. Рассмотрены ключевые различия бухгалтерского и экономического подходов к определению и учету нематериальных активов, выявлены специфические сложности в управлении последними и важнейшие взаимосвязи, раскрывающие новый контекст инновационного развития на основе использования потенциала имеющихся в распоряжении предприятия нематериальных активов. Ключевые слова: анализ, инновации, нематериальные активы, пищевая промышленность, подходы, ресурсы, собственность
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