FORMATION OF ACCOUNTING POLICY FOR INTANGIBLE ASSETS
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https://doi.org/10.5281/zenodo.17578579##semicolon##
Accounting policy, accounting, depreciation, intangible asset, recognition criteria, national standard, international standard, useful life, costs##article.abstract##
This article discusses the concept of accounting policy, scientific, theoretical and practical views expressed by
economists and industry workers. The need to improve the accounting of intangible assets in budgetary organizations
by correctly formulating accounting policies in accordance with national and international standards using a comparison
method based on the author’s individual approaches is also substantiated. At the same time, the results of the analysis
of theoretical and scientific foundations are compared with practical (methodological) foundations and opinions are
expressed about the shortcomings of the methodological foundations used today in practice.
In order to eliminate these shortcomings, the author has developed scientific, theoretical and practical proposals and
recommendations on the role and significance of accounting policies in organizing the accounting of intangible assets in
budgetary organizations, and its improvement based on national and international standards.
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