VALUATION OF INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY
Authors:
1.
Finansovyy universitet pri pravitel'stve RF
(Head of the Department of Corporate Finance and Corporate Governance, rukovoditel')
4.
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Moscow, Russian Federation
6.
Finansovyy universitet pri pravitel'stve RF
Russian Federation
Russian Federation
Type:
ISBN:
978-5-16-013264-8
ISBN-online:
978-5-16-105996-8
Status:
In work
Language:
Russian, English
Quantity of pages:
352
Publisher:
INFRA-M Academic Publishing LLC.
Keywords:
Intangible assets, intellectual property, valuation
Abstract (English):
The textbook examines the concepts and types of intangible assets (NMA) and objects of intellectual property (IP), information and regulatory framework for their identification and evaluation. Approaches and methods for estimating NMA and IP in each approach are given, examples are given of the determination of the value of HMA and IP by various methods. The requirements for the evaluation report on HMA and IP are described, and an example of the report on the evaluation of trademarks is analyzed. At the end of each section, control questions and practice-oriented tasks are presented. It meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. It is intended for bachelors studying in the field of Economics, as well as for masters, postgraduates, teachers, researchers and specialists in the field of appraisal activity.
The textbook examines the concepts and types of intangible assets (NMA) and objects of intellectual property (IP), information and regulatory framework for their identification and evaluation. Approaches and methods for estimating NMA and IP in each approach are given, examples are given of the determination of the value of HMA and IP by various methods. The requirements for the evaluation report on HMA and IP are described, and an example of the report on the evaluation of trademarks is analyzed. At the end of each section, control questions and practice-oriented tasks are presented. It meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. It is intended for bachelors studying in the field of Economics, as well as for masters, postgraduates, teachers, researchers and specialists in the field of appraisal activity.
Keywords:
Intangible assets, intellectual property, valuation
Intangible assets, intellectual property, valuation
