Introduction. The relevance of the study is determined by the necessity of scientific substantiation of economic essence of intellectual capital and its accounting assistance within the new economic paradigm, stemming from the development of the knowledge economy and information society. The importance of knowledge is currently growing and advancing the role of the means of production and natural resources. The modern enterprise is characterized not only by manufacturing products, but also by the production of knowledge. That means that the image of a company should be measured by the value of intellectual capital.

Objective. Theoretical substantiation of the essence of intellectual capital and the necessity of its mapping in the accounting reports of enterprise entities have become the purpose of the article.

Method (methodology). In the course of studying the economic essence of intellectual capital the following methods are used: historical and logical method (for the analysis of existing insights and publications devoted to the study of the nature of intellectual capital, including in the system of accounting objects); comparative method (to determine the similarities and differences between the theories explaining the functioning of intellectual capital); method of semantic analysis (to specify the conceptual apparatus).

Results. A study of the economic essence of intellectual capital is conducted. The intellectual capital is presented by such products of intellectual work as ideas, inventions, management solutions that acquire "marketability" and consequently "innovativeness." The essence of intellectual capital as one of the capital forms, is in the possibility of its circulation, via investment, industrial consumption, and provision of additional cost. Intellectual capital in comparison with the known forms of capital is characterized by significant risks and a higher degree of development. Its aim is to meet the needs of society.

It is grounded that the intellectual capital is related to the availability and efficient use of intellectual resources and human capital. This includes knowledge, skills and creative skills of the workforce, information, intangible assets and intellectual property. Human capital is characterized by the results of the previous creative activities of an individual, the emergence of new intellectual abilities and is determined by the valuation of such abilities in the process of development of intellectual products. The study discloses the conceptual basis of intellectual capital.

In a narrow sense, the intellectual capital should be considered as a set of knowledge and skills which stimulate the emergence of new ideas, technologies, innovation, and are capable of providing economic benefits.

Intellectual capital in the broadest sense is the valuation of a product of intellectual work (or intellectual resources) that is created or acquired by business entities to meet the needs of society. The products of intellectual labor acquire the advance value in the course of economic activity. These are assets that can generate income. Therefore, in the modern theory and practice of accounting there is a need for assessing and mapping of intellectual capital and its components in the accounting records. This will allow to consider intellectual capital in the formation of value of an enterprise and to ensure strategic management of decision-making.

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