Abstract (English):
The textbook discusses the concepts and types of intangible assets (IA) and intellectual property (IP), information and regulatory framework for their identification and evaluation. The methods of valuation of IA and IP within each approach are given, examples of determining the value of IA and IP by different methods are given. Specific intellectual assets — domain names and client bases, methods of their evaluation are considered. The requirements to the report on assessment of IA and IP are characterized and the example of the report on assessment of trademarks is analyzed. At the end of each Chapter, control questions and practice-oriented tasks are presented. Meets the requirements of the Federal state educational standards of higher education of the last generation. It is intended for bachelors and undergraduates studying in the direction of "Economics", as well as for graduate students, teachers, researchers and specialists in the field of valuation.