Brajna L. Accounting of intangible assets in Agrarian Industrial Complex

Object of the study are an economic operations and processes are connected with arrival, confession and use of intangible assets on enterprise agro industrial complex. Purpose of the study: generalization and development of the theoretical positions on organizations and methods of the account of intangible assets, as well as practical recommendation upon their improvement. Methods: economic analysis, abstract-logical, relatively-history, monographic, historian-logical. Theoretical and practical results: are concluded in development of the complex scientifically motivated offers and recommendation on organizations and methods of the account of intangible assets. Scientific novelty: for the first time: is motivated differences category " intangible assets" and "intellectual capital" that allows to render concrete and solve the problems, which cost before account of intangible assets; it is advanced: methods to inventories of intangible asset, in particular, is determined order of the performing the inventory procedures, as well as registration its result that will allow to intensify checking for presence and use of intangible assets; have got the following development: methodical bases of the estimation of intangible asset in AIC, in particular certain principles and condition of the shaping of market value, which take into account the influence market factor on change the cost object of intangible assets in process of their use in financial and economic activity. Degree of the introduction: results to thesis are introduced in practical person of activity Mykolaevskogo state agrarian university and row agro industrial enterprise Mykolaevskoy area. Efficiency: will promote the decision of the complex of the questions, in accordance with improvement of the account of intangible asset. The Sphere, branch use: agro industrial production in Ukraine.