Intangible assets as an object of accounting expertise

Abstract

Subject. This article examines the theoretical and methodological problems of conducting accounting expertise of illegal actions in relation to intangible assets. Objectives. The article aims to analyze the framework of categories and concepts associated with intellectual property, investigate current methods and practices of committing illegal actions with intangible assets, and determine the sequence of expert accounting work and methods of expert research. Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods. Results. Based on the results of the categorical analysis, the article presents proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) in them, which most fully reflects the actual state of affairs in this area, as well as proposals on the most important areas of concern of expert accounting research of accounting and intangible asset flow. Conclusions and Relevance. The presented proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) will most fully reflect the actual state of affairs in this area and reduce risks during control, audit and expert activities. The results of the study can be used in the activities of forensic units of law enforcement agencies, control and audit offices and audit organizations in the examination, control and audit of illegal actions related to intellectual property objects.