Improvement of the reporting in part of intangible assets of construction enterprises

Oksana Volodymyrivna Vakun


This article improves accounting methodology of intangible assets as a separate specific accounting category. Author's technique to improve the financial reporting of intangible assets is substantiated. A new form of the report on intellectual assets of construction companies for full information displaying about current intellectual assets by using financial and non-financial indicators has been proposed. Financial component contains parameters derived from financial accounting data and have the money dimension. Non-financial component contains parameters received from managerial accounting, and mainly involves the use of non-financial indicators and atypical financial indicators in some cases. Information displaying in mandatory forms of financial reporting and the development of additional reporting can increase the level of investment attractiveness of construction enterprises. Practical applying of the proposed technique can solve the problem of limited information used by internal and external users of financial statements for decision -making on intangible assets. 


intangible assets; financial accounting; managerial accounting; reporting; evaluation

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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