REGULATORY SUPPORT ADDITIONS, DISPOSALS AND AMORTIZATION OF INTANGIBLE ASSETS

The paper studied the effect of regulatory and legal support for revenue sources and disposal of intangible assets, split into groups according to the Tax Code of Ukraine, depreciation and how to conduct their inventory in a self-supporting sector of Ukraine and four post-Soviet countries (Kazakhstan, Moldova, Russia, Uzbekistan), which allowed to make appropriate proposals to improve the existing SFAS 8 ?Intangible Assets?. At the same time analyzed the content of accounting standards in the public sector (IFRS 31 ?Intangible Assets? and IPSAS 122 ?ntangible Assets?). It is proved that the difference between the amount received and the remuneration equivalent to the price when calculating the value of intangible assets in cash is treated as interest income is determined by the effective yield on the receivable and is recognized in income from exchange transactions. Proposals to improve the IPSAS 122 ?Intangible assets?.