BUSINESS INFORM №2-2017

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43

Section: Accounting and Auditing
UDC 657
Gerasymenko O. M.
Studying the Essence of the Intangible Cultural Heritage in the Context of its Accounting (p. 290 - 295)
The concept of «intangible cultural heritage» came into the scientific circulation, as well as the international legal acts, as a result of lengthy discussions and deliberations in the expert environment. The article is aimed at studying the essence of the intangible cultural heritage, features of its identification and possibilities for its recognition as an object of accounting. In Ukraine, the term «intangible cultural heritage» has not yet gained currency among actors in the sphere of culture and in the legal and regulatory acts. As an object of accounting, intangible cultural heritage is being partly considered in the international accounting standards in the public sector. Features of recognition and formation of accounting information on the intangible cultural heritage objects are not provided by any of the national standards. It has been concluded that a prerequisite to improving the approaches to account both the material and the intangible assets with the cultural, historical value is combining them on relevant characteristics in a group of «Heritage assets» that would be possible when developing a separate accounting standard for such assets. Accounting of the intangible cultural heritage does not contradict the UNESCO recommendations and is important for management of such assets.
Keywords: intangible heritage, heritage assets, intangible assets of heritage.
Tabl.: 1. Bibl.: 19.

Gerasymenko Olga M. – Senior Lecturer, Department of Accounting, National University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Gerasymenko, Olga M. (2017) “Studying the Essence of the Intangible Cultural Heritage in the Context of its Accounting.” Business Inform 2:290–295.

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