Krishtopa I. Methodology and organization of accounting and control of intangible assets

Processes of the realization of the business transactions with intangible assets, that is represented in the accounting and financial statements or enterprises and are subjects of control. Extending of theoretical and methodical statement of accounting and control of intangible assets and working out practical recommendations concerning their improvement. Methods: analysis, synthesis, abstraction, observation, statistical, nondirectional search, induction, deduction, calculated- analytical. The comparative-juxtaposed procedure of technical legal support of preceding, daily and forthcoming control of intangible assets has been scientifically substantiated. The methodology of accounting of the expenses for the creating of the object of an intellectual property in the period of research and constructional works has been improved. The probabilistic controlling and analytical model of appraisal of economic effectiveness of using intangible assets (Importance / Probability) that allows for qualitative aspects and factors, that are not subject to formalization and is based on the methods of nondirectional search, has been implemented. The accounting documentation of business transactions with intangible assets, which takes into account all needs of enterprises in the reflection of all assets of this kind has been implemented. Main Control and Revision Office of Ukraine, industrial enterprises and educational process.