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Information × Registration Number 0220U104252, 0119U100123 , R & D reports Title To develop scientific bases and methodical tools on accounting display and management of the value of intangible assets of enterprises of agrarian sector of economy of Ukraine popup.stage_title Head Сhugrii Natalia A., Registration Date 15-12-2020 Organization Donetsk state agricultural science station of the National academy of agrarian sciences of Ukraine popup.description2 Theoretical-methodical and organizational provisions have been deepened and practical recommendations for improving the accounting support of intangible assets management of enterprises and institutions of the agricultural sector have been developed. The economic essence of intangible assets is specified, the interrelation with the definitions "intellectual capital", "intellectual property" is investigated. The classification of intangible assets has been expanded, which takes into account industry specifics. Documentary support of operations with intangible assets has been optimized. The necessity of the offered accounts of the analytical account taking into account branch specificity, technological features of creation of intangible assets is proved. The method of reflecting the results of commercialization of intangible assets has been improved. The indicator of efficiency of commercialization of intangible assets is developed and on its basis the two-factor model of profitability of intangible assets is constructed. An approach to the construction of accounting support for the management of intangible assets of agricultural entities is proposed. Product Description popup.authors Viniukova Olha B. Сhugrii Anna A. popup.nrat_date 2020-12-15 Close