Assessing the Intangible Assets

The article is concerned with the issues of assessing intellectual property rights as part intangible assets enterprises. aimed at substantiating theoretical principles and improving methodological approaches to assessment in process formation value enterprise. normative-legal regulation valuation order determine enterprises monetary terms for purposes accounting field professional activity studied. interrelationship independent estimation apply it needs accountance specified. Described are cost (based on determining expenses, necessary reproduction or substitution object), profit (used rights, based application procedures transferring expected assessed object) comparative (determines market an asset, when there sufficient reliable information prices such objects contracts disposal objects) assets. formulas computing approach provided. carried out according above specified example a patent invention. It determined that absence active fair assets, advisable approach, namely: method direct reproduction.