Pages: 245-248
Published: 30.12.2020
Abstract: The article substantiates the importance of correct assessment and accounting of intangible assets in the activities of enterprises, describes the criteria for evaluating intangible assets. Based on the current situation, proposals and recommendations have been developed to improve the valuation of intangible assets.
Key words: intangible assets, the efficiency of the use of intangible assets, indicators for evaluating the effectiveness of intangible assets.
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