Features in accounting reflection of intellectual capital as intangible assets of domestic enterprises.

Abstract

The research is actual because of necessity in meeting the needs of management in creation of information decision support for the management of intellectual capital. The article is devoted to the problems relating to the nature of intellectual capital as social and economic categories, defining criteria for recognition of an element of intellectual capital as intangible assets also research methodology for evaluation of these objects at the time of acceptance into accounting. The paper reveals the theoretical and conceptual, scientific, methodological and practical aspects of intellectual capital mapping. In particular, there is the problematic aspects of accounting elements of intellectual capital as intangible assets and substantiate possibilities of implementing the model of qualitative evaluation of human capital in the accounting system. Developed and substantiated a theoretical and methodological provisions and practical recommendations to improve intellectual capital reflection in accounting and analytical system of domestic enterprises.