Keywords
accounting
depreciation
intangible asset
recognition criteria
national standard
international standard
useful life
costs
How to Cite
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.
References
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