Polyova T. Accounying, audit and analysis of intangible assets

3.Object - economic process of functioning of intangible assets; aim - substantiation of theoretical positions and development of practical recommendations for perfection of the accounting, audit and analysis of intangible assets; methods - graphic, economic-mathematical, expert estimations; novelty - the place of intangible assets in innovation processes of the enterprises is determined, the model of profitability forecast of intangible assets is proposed; results - proposals concerning improvement of the accounting of some kinds of intangible assets and operations of movement with these resources is advanced, and also reflection in the accounting of results of inventory of intangible assets, as one audit from methods are made; introduced into practice of enterprises of the food-processing industry and educational process; sphere - industrial and trade enterprises, auditor firms, educational establishments of economic profile.