НАПРАВЛЕНИЯ УСОВЕРШЕНСТВОВАНИЯ УЧЕТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ ПРЕДПРИЯТИЙ

В статье проанализированы особенности учета нематериальных активов (НМА) предприятий в соответствии с национальными и международными стандартами бухгалтерского учета. Исследованы наиболее важные аспекты учета нематериальных активов в публикациях отечественных и зарубежных ученых. Обозначены нерешенные вопросы, которые касаются разработки четкого алгоритма зачисления, признания, оценки и учета НМА. Обоснованы предложенные направления усовершенствования учета НМА.The intangible assets (IA) act as a tool to control the company's competitiveness. The rational management of intangible assets is the guaranty of making the weighted management decisions and results in the effective functioning of enterprise. Solution of the problem depends on the proper organization of IA accounting that provides the company management with substantiated and reliable information on the status of such assets. Paying the tribute to scientific achievements of scientists, it should be noted that on this topic of studies there are unresolved issues regarding the development of the clear algorithm of crediting, acknowledgement, assessment and accounting the intangible assets. Purpose of the article is to identify and substantiate the improvement areas of intangible assets due to the study and use of the foreign countries experience, taking into account the specific features of operational conditions of Ukrainian enterprises.The article analyzes the peculiarities of accounting of intangible assets (IA) of enterprises according to the national and international accounting standards. The foreign experience of intangible assets accounting is discussed. It is also justified the proposed improvement directions of intangible asset accounting.