Object of research - accounting reflection of intellectual capital in Public Limited Companies Purpose of research: the theoretical grounding of the place of intellectual capital between the objects of accounting observation, the determining of the scientific-methodical approaches to recognition and estimation, and methodical maintenance accounting reflection of intellectual capital. Methods of research: induction, deduction, generalizing, grouping, comparison, historical, logical, analogy, dialectic, system approach. The theoretical and practical results: the space model of information on the value of an enterprise for enterprises’ objective’s under the conditions of the new economy has been developed, the methodics of including information about intellectual capital of the Public Limited Companies into the auditor’s opinion, which allows to the State Securities and Exchange Commission of Ukraine, has been developed. The scientific novelty lays in development on the theoretic-conceptual and methodicalissues of the accounting reflection of intellectual capital and scientific grounding of practical recommenda-tions on the improvement of accounting for the intellectual capital that allows to increase the efficiency of business activity of an en-terprise and provide interested users with necessary information on the intellectual capital, namely: for the first time: the value and property concepts accounting reflection of intellectual capital have been developed and the necessity of applying the property concept in Ukraine caused by the methodological peculiarities of the national accounting system development and generally accepted statements of accounting theory has been grounded; the space model of information on the value of an enterprise for enterprises’ objectives under the conditions of the new economy has been developed caused the synergetic effects appearing. the issues have been improved as follows: conceptions concerning to intangible nonmonetary nature objects; connection between intellectual capital, intangible assets and goodwill; goodwill – is intellectual assets of enterprises, out of accounting reflection, and the value of the appearing synergetic effects as the result of their interaction; methodics of accounting for the intellectual property rights in the part of: costing and value estimation of the intellectual property rights during their creation that takes into account appearing of synergetic effects; accounting off balance sheet reflection of the value of real material intellectual property rights bearers; inventorying for intellectual property rights; methodics for nonpropertial intellectual capital components under the conditions of computer information systems usage; the issues have undergone the further development as follows: the essence of the concept “intellectual capital” as a set of the intellectual assets (human, structure, customer capital of an enterprise that provides the market competition advantages; grounding of the expediently usage concept “intellectual assets” in accounting like an analogy for the concept “intellectual capital”; adjusting the theoretical aspects of accounting for intellectual property rights, that allows to make changes into current Chart of accounts and guidelines on its usage in the part of account 12 “Intangible Assets”; determining the peculiarities intellectual capital in Marx’s production conception and the reasons of necessity of the intellectual capital reflection in accounting under the modern conditions of economic development with market production conception. Extent of implementation: the results of research have been implemented in the accounting practice of enterprises as follows: Private Limited Company “Novokramatorskiy mashyno-budivny zavod”, Public Limited Company “Sokolivskiy Kar’er” as well as in the educational process of Zhytomyr State Technological University while teaching the subjects “Financial Accounting”, “Intellectual Property”. Efficiency of implementation: allows to increase the efficiency of business activity of the enterpriseand to provide interested us-ers with necessary information on the intellectual capital. Sphere of usage: business activity of the Public Limited Companies
