Purpose of research: development of the scientific and practical recommendations on improving accounting and control over the transactions with intangible assets. Object of research: a set of transactions and a real state of accounting and control over intangible assets in enterprises' activity. Subject of research: theoretical and methodical issues of accounting and control over intangible assets. Methods of research: dialectic method, historical method, logical method, analysis, synthesis, induction, deduction, system approach, grouping, comparison, specification, causative-and-effect relations, modeling, graphic method. Scientific novelty of the results obtained lies in the theoretical and methodical grounding of accounting and control over intangible assets for securing effective carrying out of enterprises' innovation activity, which creates favorable conditions for practice improvement. The main statements of scientific novelty of the results obtained lie in the following: for the first time the issues as follows have been obtained: for accounting purposes, intangible assets have been divided into the objects which have and do not have the material form, which allows to demarcate different kinds of intangible assets, to form approaches towards their valuation adequate to the level of economic relations' development as well as to work out the mechanism for effective carrying out of enterprises' innovation activity; the issues have been improved as follows: categorial apparatus concerning the various kinds of assets of intangible nature such as "intangible assets", "intellectual property", "brain capital", "innovative products which assists in regulation and development of accounting terminology; classification of intangible assets - by the content of objects; by the source of their inflows; by the relation of the object to the innovative product, which carries market value; by the purpose of working out; by the implementation extent - which makes possible to work out information models of accounting and control as well as to regulate their usage; methodic approach towards reflection of brain capital as a component of enterprise's additional capital as a source of its vital activity; information model of costs on purchase/creation of intangible assets in the process of general innovation activity of an enterprise by using synthetic account "Innovative activity expenditures" with the corresponding subaccounts, which secures the reflection of aggregate expenditures on creating enterprise's intellectual potential; methodic approach towards the control over the efficiency of using intangible assets and the methodic of their inventorying on the basis of determination of the peculiarities of these objects as well as the worked out classification which allows to increase the efficiency of control and regulation of the objects of the given group of assets; the following issues undergone further development: extension of the content of enterprise's accounting policy in the part of choosing the approaches to the estimation of separate kinds of intangible assets on the basis of their organization and economic advantages; work out of the integrated codifier of account 12 "Intangible assets" for accounting and control purposes which secures the efficiency of getting necessary information for sound decision making by its users. Implementation extent: research results have been implemented into the practice of LLC "Business-center "Shevchenkivsky", Odessa public experimental prosthetic and orthopedic company, PLC "Trade house "Luxemburg", LLC "Spices-Odessa", PLC "Odessaconfectioner". Separate research results have been implemented in the educational process of Odessa State Economic University of Ministry of Education of Ukraine.
