ACCOUNTING OF INCOME AND EXPENSES OF INFORMATION ACTIVITIES

<div>Subject of research are theoretical and methodological principles of reflection of incomes and</div><div>expenses of information activities in the accounting records and the financial result from this activity. The purpose</div><div>of this article is the definition of economic categories of information, lighting concepts "information costs, information</div><div>income," and their reflection in accounting. The study used the dialectical and monographic methods, and the</div><div>methods of analysis and synthesis; comparative and systematic approach. The results of the study can be used in</div><div>practical activities of enterprises (in terms of accounting).</div><div>According to the results of scientific research, we have concluded that information is an increasingly important</div><div>lever in all areas of the enterprise. However, until now the information as a resource that in no way reflected in</div><div>the accounting records. In our opinion, the information should be highlighted as a separate category of accounting</div><div>and be recognized in the financial statements of companies. According to our research, information activities in the</div><div>accounting and reporting enterprises should be displayed according to the modern changes that are happening in</div><div>the world of rampant information. It is necessary to introduce concepts such as "income information" and "information</div><div>costs." We propose an interpretation of these concepts and the example reflect them in accounting through the use of new accounts. The transformation of the modern economy in the new information requires changes in the</div><div>methodology of accounting and financial statements, and requires further in-depth studies.