INFORMATION TECHNOLOGIES ASSETS: IDENTIFICATION, INTEGRATION AND REFLECTION IN ACCOUNTING

IT assets have become important elements in all sectors of the economy, as they are able not only to support functioning business, but also increase operational efficiency and improve competitive advantages. Nowadays, shape transform business even create new realities. However, do make sense without other corporate value by themselves. The system coordinates ensures efficiency, combining a unique way added net cash flow. Strategic investments change position firms market, supporting entry into market or development products, services processes. It is substantiated that various determined firms' strategies generate terms performance parameters accordance with their strategic goal. Investments information technology grouped following areas: strategic, infrastructure, transaction assets. purpose specific groups assets, expected benefits options for use been considered. actualization this direction requires than IT, which will ensure production types services, storage products goods, etc. objects accounting high-tech both tangible intangible parts. Economic entity, having an asset includes elements, has judgment assessing more significant. In practice, situations possible when physical component object depreciated one. process may increase. case, replacing, if possible, part before end its useful life recommended.