Abstract

The objectives of the study. This article substantiates the scientific and methodological approach to accounting for informal assets in the course of valuation procedures. Methodology and research. As part of the study of the process of identifying and accounting for informal assets in the course of assessing the value of a company, the transformation of the concept of “asset” has been investigated. The authors considered the regulatory framework of the concept of an asset, and also analyzed the possibility of accounting for valuation activities (and other analytical procedures) of informal assets, that is, assets that do not have all the formal qualifications of assets. As part of informal assets, hidden, imaginary and probabilistic assets, as well as economic analogues of assets, are considered. The authors also examined in detail the features of accounting and valuation of assets, the alienation of which from the organization is impossible or unlikely. Results. As a result of the analysis in this article, it was proved that there are assets that are not reflected in accounting, but ultimately affect the value of the company. Such assets cannot be entered into accounting and reflected in the accounting (financial) statements, as they do not meet qualification requirements, at the same time, assets that are unreasonably reflected there due to an error or due to the loss of assets qualification features. These assets are identified by the authors as informal. The authors proposed a scientific and methodological approach to identifying, classifying and assessing the value of informal assets held by companies.

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