IMPROVING THE ACCOUNTING TREATMENT OF INTANGIBLE ASSETS

This article examines approaches to improving the accounting of intangible assets within the framework of modern financial reporting standards. It analyzes the recognition, measurement, amortization, and disclosure practices of intangible assets and identifies existing challenges in their accounting treatment. Special attention is given to the issues of fair value assessment, capitalization criteria, and compliance with International Financial Reporting Standards (IFRS). The study also proposes recommendations aimed at enhancing the reliability, transparency, and comparability of financial information related to intangible assets. The findings are intended to support more effective management and reporting of intangible resources in enterprises.