BRAND AS AN ACCOUNTING OBJECT

This article is devoted to clarification theoretical grounding and practical solution to the complex problems associated with the account as a kind of brand intangible assets of the company. Based on the studied literature sources, the concept of “brand” has been clarified and its place in the accounting system of an economic entity has been determined. The expediency of distinguishing a brand as a separate accounting object and recognizing branding expenses as capital expenses that increase the value has been substantiated. The necessity of using a special analytical account to account for such expenses and generate the initial brand value as a special type of intangible assets is substantiated.