IMPROVEMENT OF APPROACHES TO THE IDENTIFICATION OF INTANGIBLE ASSETS IN THE MANAGEMENT ACCOUNTING SYSTEM OF THE ENTERPRISE

Abstract

The purpose of the article is to reveal the economic essence of information resources and their specific features as part of the enterprise’s economic potential, and to develop the theoretical and methodological aspects of procedure for identifying an information resource as part of intangible assets and/or expenses in accounting system. Research methodology. The goal of the article was achieved using the following research methods: analysis and synthesis, logical generalization, morphological analysis, analytical method, comparison. Findings. The essence of the concepts "information", "data", "information resource" is determined and the relationship between these categories is established. A scheme of the life cycle of information is proposed, which reveals the order of transformation of data into knowledge, which can be used to manage the formation and use of information at the enterprise. The specific characteristics of the information resource as a component of the company's potential are defined, on the basis of which the main methodical principles of identification and formation of the accounting policy for information resources as a component of the company's intangible assets are substantiated. The author proposed an approach to the recognition of an enterprise's information resource in accounting by stages of the life cycle and the range of costs that should be taken into account at different stages. The proposed approach consists in transferring incurred information costs to the composition of the asset after processing of information, establishing its reliability, relevance and the ability to bring economic benefits. Practical value. The obtained results contribute to the development of the accounting system in terms of expanding the range of intangible resources that are reflected as assets in the accounting system of enterprises, in particular in the part of information resources. The approaches and recommendations proposed by the author will improve the current accounting system in terms of identifying information resources as an asset and increase the objectivity of the enterprise’s value assessment.