The dissertation reveals the theoretical, methodological and practical principles of accounting and analytical support of intangible assets management, formulates conclusions and recommendations aimed at applying the methodology in the activities of enterprises in modern conditions. The connection between the market and book value of large companies in Ukraine and the United States was researched, as well as the share of intangible assets in the book and market value of enterprises.
The author's approach to the formulation of the term "intangible assets" is proposed. The main approaches to building the structure of intangible assets of leading American and Ukrainian companies on the basis of financial statements of the surveyed enterprises are formed.
The peculiarities of the process of identification of intangible assets, the requirements that this asset must meet in order to be defined as identified, the problematic aspects that arise during the implementation of such a process are systematized. An algorithm for the identification of intangible assets has been developed. The recommended form of the Conclusion of the commission on identification of the object of intangible asset is developed.
Significant factors related to the recognition of intangible assets that were not taken into account in the accounting standards were identified. Proposals for harmonization of these regulations allowed to provide recommendations for the formation of information in the notes to the financial statements.
In order to improve the procedure for valuation of intangible assets, an appropriate integrated approach has been developed and proposed.
The main components of the Order on Accounting Policy for intangible assets are identified. After a detailed analysis of the regulatory framework and the work of scientists, the most optimal methods of calculating amortization in terms of individual groups of intangible assets were identified.
A methodological approach to verifying the impairment of intangible assets with indefinite useful lives or intangible assets not yet suitable for use has been developed by comparing the carrying amount with the amount of its expected return using a quantitative approach. It is proposed to measure fair value using the income approach using the discounted cash flow model, taking into account the weighted average cost of capital.
Some forms of primary documentation were developed to improve the documentation of intellectual property rights.
The proposed primary documents, as well as those regulated by the legislation of Ukraine, the order of their movement, filling and storage are reflected in the recommended schedule of documentation of intangible assets at the enterprise.
Proposals are presented in terms of forming approaches to the construction of the working plan of accounts in terms of accounting for intangible assets in accordance with the author's approach to understanding their accounting nature
During the analysis of approaches to the formation of external reporting in terms of providing information on intangible assets of the enterprise, as well as the nature and principles of taxonomy of financial statements of Ukraine, recommendations were developed and systematized on the structure and description of all components of intangible assets reporting.
The solution of problematic issues related to improving the analytical data of accounting, which contribute to the formation of detailed and timely reporting for operational decisions by its users, led to the development and formation of a package of internal reporting on intangible assets.
The proposed method of economic analysis of intangible assets of an industrial enterprise allowed to outline the main directions that were used during the procedure of analysis of the effectiveness of the use of intangible assets.
In order to better substantiate the selected factors to build regression models of the effectiveness of intangible asset management, the method of cluster analysis was used. The set of companies was divided into groups on the basis of solvency, inventory management efficiency, profitability of sales, turnover of current assets. Leading companies of the United States of America were analyzed as reference enterprises, according to the indicators of financial and economic activity of which the surveyed enterprises were grouped according to the indicated characteristics.
Based on the results of the cluster analysis, 3 groups of researched enterprises were formed. A regression model was built for each of these groups, which allowed to identify reserves for improving the efficiency of use of intangible assets and to form appropriate recommendations.
A group of documents has been formed to improve the practice of internal control of intangible assets and includes working documentation on internal control, a plan for its implementation and the recommended form of the final report on the results of internal control of intangible assets.
