Abstract
The article examines the current trends of investment activity in intellectual property objects. The criteria for recognizing the results of intellectual activity as part of the intangible assets of the enterprise are defined. The economic and legal characteristics of the results of intellectual activity of modern business are given. The main initial indicators and the principles of their determination, in accordance with the new federal accounting standards, for the purposes of assessing the use of intellectual property objects are presented. Economic indicators for assessing the use of intangible assets in the activities of the copyright holder’s enterprise are proposed.
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