The theme of this paper is the impact of accounting policies for non-current intangible assets on the financial performance of an enterprise. In today's business environment the importance of accounting policies used in drafting financial statements are more and more emphasized. Intangible assets from the accounting point of view are defined by the Croatian Financial Reporting Standards 5 and International Accounting Standards 38. These standards require the ability to identify assets and control such assets. Intangible assets are still under-explored, and there are multiple definitions according to the Croatian Financial Reporting Standard, according to International accounting standards, tax lexicon, etc. Impairment of non-current intangible assets has an impact on accounting policies. The same applies to the choice of accounting procedures, which will apply to an enterprise, which depends primarily on the company policy of business itself. This paper will analyze the companies in the confectionery industry in Croatia, as well as their annual financial statements for the observed period from 2014. until 2017, the focus is placed on the analysis of long-term positions intangible assets in the financial statements. Since the author is employed by the company from the confectionery industry Aquarius Zagreb d.d., and long-term intangible assets had not been sufficiently explored so far, she wants to examine the impact of accounting policies of non-current intangible assets on the financial result of selected companies in the confectionery industry.