Аналіз методів оцінки нематеріальних активів

Abstract

of intangible assets for accounting purposes and their reflection in the reporting is very important, because the proportion of intangible assets in the balance sheet characterizes the strategy chosen by the enterprise, indicates the level of innovation. The purpose of the article is to analyze and systematize various approaches and methods for evaluating intangible assets, which disclosed in international and national standards to identify problematic issues and disagreements between them. In the article, the author compares the norms of the following international and national standards regarding the valuation of intangible assets: International Valuation Standard 210 Intangible Assets, National Standard No. 4 Evaluation of Intellectual Property Rights, International Accounting Standard 38 Intangible Assets, National Accounting Standard 8 Intangible assets. It was determined in what cases and for what purposes the intangible assets are evaluated. A comparative analysis of methodical approaches and methods for the evaluation of intangible assets and intellectual property rights has been carried out. It was revealed that international standards contain a wide range of methodical approaches and methods for the evaluation of intangible assets, which is due to the large range of objects to be evaluated. It has been established that some disagreements arose due to the inaccuracy of translating international standards into Ukrainian. Although Ukrainian Accounting Standards are developed on the basis of international, they may contain slightly different approaches to valuation and accounting – the author shows this by comparing the norms of IAS 38 and National Accounting Standard 8. So, the need to harmonize the norms of international and Ukrainian standards for evaluating intangible assets was justified by unifying methods and approaches to valuation.