Dyba V. Accounting and analysis of intangible assets in terms of institutional change: theory and methodology

The dissertation is devoted to scientific substantiation of theoretical and methodological and organizational and methodological provisions of accounting and analysis of intangible assets of modern corporations that operate in conditions of institutional change towards social responsibility. Grounded methodological principles of accounting intangible assets of business entities, taking into account the principles neoinstitutional economic theory. Developed strategic information-analytical model measuring CSR modern corporations based intellectual production phases of intangible assets. Two approaches to the identification of accounting intangible assets are proposed. Conceptual Principles of Financial Accounting intellectual assets are developed. Formed methodological model analysis of intangible assets of corporations based neoinstitutional principles of economic theory. Improved conceptual approach to monetary measurement of intangible assets based "Knowledge" theory of value and intellectual production phases. The necessity of the transition to the dynamic book of theory and concepts of financial capital preservation in terms of disclosure of intangible assets of corporations. Developed a classification of intangible assets. Defined definition of "intellectual assets".