INTELLECTUAL CAPITAL ACCOUNTING ISSUES

The article discusses different approaches to the interpretation of the essence of intellectual capital, its structure and evaluating proposed definition of intellectual capital accounting positions, defined relationship with the object as non-current assets accounting. The necessity of study on intellectual capital in modern economic system to create a sustainable competitive advantage. Scientists studied different views on the need for analysis of the «intangible» areas of the enterprise. Revealed the negative effects of the inability to display all components of intellectual capital in the financial statements.