The textbook examines the concepts and types of intangible assets (NMA) and objects of intellectual property (IP), information and regulatory framework for their identification and evaluation. Approaches and methods for estimating NMA and IP in each approach are given, examples are given of the determination of the value of HMA and IP by various methods. The requirements for the evaluation report on HMA and IP are described, and an example of the report on the evaluation of trademarks is analyzed. At the end of each section, control questions and practice-oriented tasks are presented. It meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. It is intended for bachelors studying in the field of Economics, as well as for masters, postgraduates, teachers, researchers and specialists in the field of appraisal activity.
Intangible assets, intellectual property, valuation