Intellectual property assessment: development of information and methodological support in conditions of limited information

Authors

DOI:

https://doi.org/10.15587/1729-4061.2021.225772

Keywords:

intellectual property, intangible assets, income approach, comparative approach, cost approach

Abstract

Assessment of intellectual property is an important process of commercialization of scientific and technical developments of enterprises of all forms of ownership. This is carried out to determine the value of intellectual property objects (IPO) in connection with the transfer of ownership (purchase, sale) to the corresponding object, the conclusion of a license agreement for the IPO use, accounting for IPO in accounting, contributed to the authorized capital, etc. Under such conditions, the problem of IPO underestimating significantly reduces the efficiency and effectiveness of enterprises. At the same time, the uniqueness of many types of intellectual assets and the impossibility of their visual assessment determine the expediency of systematizing methodological approaches to assessing the value of intellectual property assets to ensure an objective assessment of the value of intellectual property. This will help increase the profitability and business value of the enterprise.

The aim of research is to develop theoretical and methodological provisions and substantiate practical recommendations for improving information and methodological support for assessing the value of intangible assets, taking into account the requirements of regulatory documents and the availability of the necessary information. Based on the results of the study, methodological approaches to determining the value of intangible assets are systematized. According to the financial statements, the value of intangible assets of the leading enterprises of Ukraine and their share in the total value of assets were analyzed. The features of the assessment of intangible assets in accordance with accounting standards have been determined, a methodological approach to the assessment of the value of intellectual property has been developed, it allows to reasonably choose a method for assessing IPO based on the analysis of available information. It is proved that the lack of objective information on the value of IPO significantly reduces the value of assets of Ukrainian enterprises in comparison with the leading companies in the world, reduces their investment attractiveness and does not contribute to economic development

Author Biographies

Tetyana Momot, O. M. Beketov National University of Urban Economy in Kharkiv

Doctor of Economic Sciences, Professor, Head of Department

Department of Financial and Economic Security, Accounting and Auditing

Maria Karpushenko , O. M. Beketov National University of Urban Economy in Kharkiv

PhD, Associate Professor

Department of Financial and Economic Security, Accounting and Auditing

Serhiy Prilipko , Law and Management Institute of the Yaroslav Mudryi National Law University

Doctor of Law, Professor, Head of Department

Department of Private Law

Natalia Mushchynska , O. M. Beketov National University of Urban Economy in Kharkiv

PhD, Associate Professor

Department of Land Administration and Geographic Information Systems

Darina Momot , O. M. Beketov National University of Urban Economy in Kharkiv

Postgraduate Student

Department of Financial and Economic Security, Accounting and Auditing

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Published

2021-02-26

How to Cite

Momot, T., Karpushenko , M., Prilipko , S. ., Mushchynska , N. ., & Momot , D. . (2021). Intellectual property assessment: development of information and methodological support in conditions of limited information. Eastern-European Journal of Enterprise Technologies, 1(13 (109), 48–56. https://doi.org/10.15587/1729-4061.2021.225772

Issue

Vol. 1 No. 13 (109) (2021): Transfer of technologies: industry, energy, nanotechnology

Section

Transfer of technologies: industry, energy, nanotechnology

License

Copyright (c) 2021 Татьяна Валерьевна Момот , Мария Юрьевна Карпушенко , Сергей Николаевич Прилипко , Наталья Юрьевна Мущинская , Дарья Тарасовна Момот

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