APPROACHES TO SOLVING PROBLEM OF INTANGIBLE ASSETS ACCOUNTING FOR BUSINESS CONTINUITY PROVISION IN ACCORDANCE WITH INTERNATIONAL STANDARD REQUIREMENTS
The article examines approaches to solving the problems of business continuity provision in accordance with the requirements of international standards, financial reporting and Accounting Principles. The relevance of the work is determined by several factors, the most significant of which is the difficulty of intangible assets (IA) accounting. Normative legal documents serve as a methodological base. Lately most of the companies have significantly increased the amount of intangible assets recognized in the accounting and financial reporting. It is associated with business expansion, creation of new trademarks and introduction of modern information systems. Reliability of company financial statements depends on the correctness of company intangible assets identification and assessment.