RAS PresidiumObshchestvennye nauki i sovremennost

  • ISSN (Print) 0869-0499
  • ISSN (Online)2712-9101

INTANGIBLE ASSETS: TO CAPITALIZE!

PII
S086904990000616-9-1
DOI
10.31857/S0000616-9-1
Publication type
Article
Status
Published
Authors
Volume/ Edition
Volume / Issue 3
Pages
155-162
Abstract
The author explores the intangible assets as a reserve for business development. Intangible assets are underpenetrated. In the structure of intangible assets included: quality of personnel, quality of control, quality of business model, intellectual property, reputation. The author developed the concept of capitalization of intangible assets, taking into account the impossibility of their monetization? Rise the problem of evaluation of intangible assets.
Keywords
tangible assets, intangible assets, business efficiency, efficiency of business assets
Date of publication
05.05.2015
Number of purchasers
1
Views
1055

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Higher Attestation Commission

At the Ministry of Education and Science of the Russian Federation

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Scientific Electronic Library