Management of intangible assets' value: theory and accounting

Vyacheslav Dyba
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Vyacheslav Dyba: Kyiv National Economic University named after Vadym Hetman

Ukrainian Journal Ekonomist, 2016, issue 5, 62-67

Abstract: In the article the theory of intangible assets' value management and peculiarities of their accounting have been studied. The stages of intangible assets’ management process have been analysed which allows to systematize the management process. The concepts of intangible assets' value estimation have been proven which allows observing the value considering the priorities of evaluation. The theories of intangible assets’ value evaluation are differentiated. They show different conditions of estimation. The systematization of approaches to the determination of types of intangible assets' of an enterprise based on regulatory source of interpretation and function allowed to improve the theoretical and methodological basis of evaluation.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2016:i:5:p:62-67

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