UDC 657.421.3:658.011

M. Plekan
PhD, Senior Lecturer
Lviv Polytechnic National University

ACCOUNTING FOR AN INTANGIBLE COMPONENT
OF A TRADING COMPANY’S EQUITY CAPITAL

Abstract. The economic nature of intangible assets as components of trading company’s equity capital is disclosed. Theoretical and methodological provisions of intangible assets accounting are analyzed and the existing problematic aspects of reflecting these objects in the accounting system and financial reporting are presented. There are proposed some aspects of improving methodology of accounting intangible assets in their interrelation with the value of the trading company’s capital.
Keywords: accounting, intangible assets, capital components, internally generated intangible objects, intellectual capital, methodology.

Кількість посилань 12