Derun I. Accounting and analytical background to non-current asset management.

The critical analysis of the essence of non-current assets is conducted. The author's definitions of non-current assets, intellectual capital and accounting and analytical background for their management are suggested. The new classification characteristics of non-current assets are proposed such as level of depreciation level, estimation method and approach of display on a balance sheet for management tasks. The acceptable recommendations for improvement of information background of non-current accounting and modeling of accounting policies are offered. The improvements of accounting of non-current assets are suggested in accordance with requires of IFRS. The methodical approach is proposed for estimating of non-current asset software selection. The information model of non-current economic analysis of the concrete-steel structure plants is proposed. The economical multifactor models are offered for improvement of non-current asset management.