THE PROBLEM OF ACCOUNTING, EVALUATION AND AUDIT OF INTANGIBLE ASSETS

Abstract:The article is devoted to the study of actual problems of accounting, valuation and audit of intangible assets. The concept of intangible asset, identification of objects of intangible assets and their assignment to the composition of intangible assets is considered. The author provides recommendations for improving the accounting and valuation of intangible assets.

Keywords: intangible asset, intellectual property, state registration, the inventory object, the re-evaluation.

28)УДК 336

Натачеева Елена Васильевна,

Студентка 4 курса факультета управления

 Институт правоведения и предпринимательства

elenanatacheeva@mail.ru

Зайцев Андрей Александрович

К.э.н . доцент

Институт правоведения и предпринимательства