THE CONCEPT AND COMPOSITION OF INTANGIBLE ASSETS AS ACCOUNTING OBJECTS
The article analyzes the theoretical position of the accounting of intangible assets. The author represents the criteria for classifying accounting to intangible assets. The article examines in detail the concept of “intangible asset”, identifies the main reasons for the underestimation of intangible assets. The article illustrates the author`s view of the scientific and methodological support of accounting of intangible assets` income and assessment.
Keywords: intangible assets, accounting, international financial reporting standards, intangibility, assessment.
Tatiana E. Larina, a post-graduate student. Tomsk Polytechnic University.