The concept and essence of intangible assets as an economic category

Abstract

Based on the generalization of approaches of domestic and foreign researchers, the article proposes the author’s interpretation of the essence and structure of the category «intangible assets», the novelty of which lies in a more complete accounting and involvement of the unidentifiable part in the economic activity of a commercial organization. The key differences of accounting and economic approaches to the definition and accounting of intangible assets were considered, a number of specific difficulties in the management of these assets were identified, the most important relationships that determine the new context of innovation development based on the use of the potential of available enterprise intangible assets were revealed.