THEORETICAL AND METHODICAL PROBLEMS OF THE DEVELOPMENT OF THE VALUATION OF INTELLECTUAL PROPERTY RIGHTS

Abstract

The article summarizes theoretical and methodical problems related to the need to create a logical valuation theory and methodology of intellectual property, identification and valuation of intellectual property rights and its relation to accounting; the problem of methods of valuation of intellectual property rights within their subject characteris considered, as well as identification of the majority of intellectual resources that take part in production and contribute to the improvement of product quality, technological update, innovative orientation of economic processes; the need to strengthen the state policy of carrying out the valuation of intellectual property rights in relation to intangible assets within the objects of intellectual propertyrights (OIPRs) has been considered. The author analyzes the relationship to the value appraisal of OIPRs, which is most often done by using a narrow range of methods (approaches) within the generally recognized: income, cost and market (comparative) approaches, that affects the limitation of the selected methods of valuation, leads to a template use of valuation methodic without a variety of OIPRs that have specific features of their use. Also it is disclosed the meaningful meaning of the development of a single terminology and value classification, whichcan be carried out on the basis of synthesis of foreign experience in the field of valuation and value management, as well as the analysis of valuation standards.The problem became due to the OIPRs conducting of value appraisal of the advanced intellectual capital, that is complicated by the fact that by economic essence it does not belong to the traditional assets of the enterprise and has its own peculiarities. It is urgent to rethink existing standards on valuation and supplement them with new ones in the direction of minimizing fundamental contradictions between the traditional accounting methodology and the valuation of OIPRs, taking into account the peculiarities of the development of the information and intellectual economy. It is methodically detailed by the economic content the techniques used to determine the value of OIPRs, which are divided into three groups: approaches, methods and methodologies, from the point of view of economic content, conditions of application and valuation procedure, as well as requirements for the appraisal of the value of OIPRs in the privatization of state enterprises and organizations. The author considers the problems of organization of training of professional ppraisers in Ukraine taking into account the requirements of State Property Fund of Ukraine and their legal support.