Shvets G. Peculiarities of valuation activity in business enterprise.

Abstract

The paper estimates the essence of intellectual property.  Listed legal documents in which the procedure for assessment of intellectual property. Presented by reason necessary evaluation of intellectual property rights, for example to determine the real value and market value of the property; mooring at the balance developed its own facility; valuation of intellectual property in connection with the implementation of various corporate transactions; involvement of intellectual property rights to investment and innovation projects and more. An evaluation of the sequence of intellectual property, which consists of seven stages. The main parameters that determine the value of intellectual property, such as reliability of the object of legal protection; opportunity estimated object used freely in the market without violating the rights of third parties (figure Novelty item); technical and economic significance of the object of legal protection and more. Presents the principles underlying the evaluation of intellectual property. An instructional pidhody and characterized the evaluation of intellectual property and methods of calculation. Indicated advantages and limitations regarding the choice of approaches evaluation of intellectual property.