DIADIUN O. Accounting and audit of the intangible assets of enterprises in conditions of the sustainable development

The dissertation is devoted to the study of theoretical, organizational and methodological principles and practical aspects of accounting, reporting and external audit of domestic enterprises operations with intangible assets, taking into account the impact of sustainable development environment on their structure, disclosure and control. The historical and chronological context of the concept of «sustainable development» has been examined in the dissertation, which allowed to form its modern interpretation, as well as to determine the relationship with intangible assets to achieve the Sustainable Development Goals (SDGs) by the United Nations. The author clarifies the concept of «intangible assets» taking into account their implicit and innovative nature, the role of intellectual capital as a source of their formation, and the inability to fully control the individual components. The definition created allowed to build a model of information support of the enterprise sustainable development.