Lepetan I. Accounting and control of intangible assets in research economies

The object of research: intangible assets and the order of its reflection in the research farms of Vinnytsya region. Aim: improvement of the theoretical and methodological basis and development of practical recommendations on accounting and control of intangible assets in research farms of agricultural sector. Methods: comparison and synthesis, abstract-logical, historical, systematic approach, dialectical, induction, deduction, comparison, analysis and synthesis, questioning, modeling, graphic. Theoretical and practical results: is to use research farms proposed methods of accounting and control of intangible assets. Scientific novelty: for first time control model developed intangible assets and evaluate their utility usage is a form of primary documents of the cost of creating intangible assets and income from their use in research farms, the methodology for valuation of intangible assets, display creation and use of intangible assets, economics, research farms, approaches to accounting policy on the creation and use of intangible assets, methods of internal and public control of intangible assets acquired further development of theoretical aspects of the dissertation of intangible assets, classification of intangible assets.