Methodical issues of the accounting of intangible assets when pursualling the results of intellectual activity in the scientific and technical sphere

Around the world, intangible assets are beginning to have an increasing share in the capital of organizations. The normative legal base applied in Russia today regarding the accounting of intangible assets has a number of shortcomings, there is no clear classification of intangible assets. Until the draft of the new regulation on accounting for intangible assets comes into effect, it is necessary to use the existing norms in practice. As a solution, the authors propose the development of a regulation on the organizational level that will be presented a set of rules that describe, step by step, the process from the creation to the writing-off of intangible assets. The article describes the developed regulation on registration of intangible assets.