№ 1/2024

№ 1/2024

Nauk. pr. NDFI 2024 (1): 132–144https://doi.org/10.33763/npndfi2024.01.132

ENTERPRISE ECONOMICS

YEREMENKO Andriy ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0009-0005-6177-838X

Improving valuation of intangible assets

The results of the study are presented, the main purpose of which is a review of the evaluation of intangible assets, aimed at expanding the analysis of the effectiveness of the management system and economic activity of the enterprise. The use of comparative, income and expenditure approaches existing in the world practice is analyzed. It has been proven that in the conditions of globalization, intangible assets such as goodwill, which are not taken into account in accounting, play an important role, which is capable of generating additional income beyond that generated by tangible assets and intellectual property objects placed on the balance sheet. It has been studied that the acceleration of the commercialization of intellectual property will allow to attract a significant reserve of capital in the form of intangible assets to economic circulation, which will contribute to the deepening of cooperation with foreign partners in the field of use of intellectual property.

Keywords:intangible assets, goodwill, valuation, value, intellectual property objects

JEL: E22, M41, O34

Yeremenko A. . Improving valuation of intangible assets / A. Yeremenko // Наукові праці НДФІ. - 2024. - № 1. - C. 132-144.

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