ПІДХОДИ ЩОДО УДОСКОНАЛЕННЯ ОБЛІКУ НЕМАТЕРІАЛЬНИХ АКТИВІВ ПОТРЕБАМ ВАРТІСНО-ОРІЄНТОВАНОГО УПРАВЛІННЯ
The research examines the problem of discrepancy of the current enterprise’s accounting system to the needs of entities’ value-oriented management in terms of information about intangible assets. It was established that the level of quality of accounting information concerning intangible assets depends on the method of assessment, recording and reporting. The author proposes to solve the problem through the use of two conceptual approaches. The essence of the approach, which provides the adjustment in the accounting system of intangible assets at a particular enterprise by «correct» accounting and disclosure of additional reporting on the enterprise’s intangible assets.