Vakun O. Accounting and analysis of intangible assets at building enterprises.

The thesis focuses on theoretical, methodological and organizational issues and recommends practical guidelines to improve accounting and analysis of intangible assets at construction companies.The paper refines the concept of "intangible assets in its broad meaning" claiming, that contrary to the current opinion, intangible assets need to be included into the content of such objects as right to human and market assets. The thesis also offers classification of intangible assets for the needs of accounting, determines specific considerations for construction operations and defines their impact on the system of accounting for intangible assets.The research findings help to improve accounting-analytic database that will enable employment of intellectual assets of construction companies. The thesis offers a fresh approach to valuate intangible assets in its broad meaning.Conceptual model of the economic analysis of intangible assets in construction enterprises have been developed. A comprehensive approach to the economic analysis of intangible assets use in the construction business have been designed. The method of analysis of the use of construction companies intangible capital have been developed, which involves: analyzing the structure of intangible capital in companies equity; immaterial financial stability analysis, which is based on calculating the ratio of intangible financial stability and coefficient of business dematerialization; analysis of intellectual growth value, which is based on application of the intellectual value saturation ratio.