Derevianko T. Estimate of intangible assets.

Abstract

In paper was viewed the problem of non-material assets estimate for the modern innovation enterprises. It noted that the complexity of its’ accounting due the high rate of obsolescence knowledge, accumulated in such assets. Also it was noted that the English language the term has a broader interpretation. In order to add to this term a broad understanding, the division of non-material assets into 2 groups is proposed. The first group, which is proposed to name «palpable assets», will consist of non-material assets that are already listed in companies’ balance sheets. The second group («invisible assets») will contain assets that still can’t be listed in companies’ balance sheets due to impossibility of their evaluation and operations with them in terms of traditional algebra. The analysis shows that there are lot methods of non-monetary evaluation of invisible assets, such as assessment in points, which allow using their in organizing internal management. Although it was noticed that current methods of monetary evaluation of intangible assets are not able to fully show the company’s value but they can be used for mergers, sales and stock exchanges. Although noticed that these methods of monetary evaluation of intangible assets are not able to fully show the company’s value but can be used for mergers, sales and stock exchanges. Also in the paper concludes of the feasibility of the transition to the new accounting standards, which are focused on the stakeholders of the enterprise and uninterrupted reporting of the cost.