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Definition and evaluation of intangible assets (of objects of intellectual property)

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Article(UKR)(.pdf)

The author reviewed legislative basis of accounting of intangible assets, the concept of intangible assets, approaches and methods for evaluating their effective use are disclosed. It is proposed to supplement the term “intangible assets”, to distribute intangible assets according to ownership rights, the application of generally accepted approaches and methods for the valuation of intangible assets are examined.

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