IDENTIFICATION AND MEASUREMENT OF INTANGIBLE ASSET VALUE: ESTIMATING AND ACCOUNTING APPROACHES

IDENTIFICATION AND MEASUREMENT OF INTANGIBLE ASSET VALUE: ESTIMATING AND ACCOUNTING APPROACHES

The paper presents a comprehensive view of the problem of identifying and measuring the value of intangible assets (IA) and intellectual property (IP) objects. The main approaches to the formation of the intangible asset definition in Federal Valuation Standards (FVS), International Financial Report...

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Bibliographic Details
Main Authors: T. P. Karpova, V. V. Karpova
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2017-10-01
Series:Финансы: теория и практика
Subjects:
intangible assets and objects of intellectual property
capitalization
valuation
market value
fair value
Online Access:https://financetp.fa.ru/jour/article/view/373
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