Valuation of intangible assets and intellectual property. Textbook

The textbook covers the concepts and types of intangible assets (IA) and intellectual property objects (IP), the informational and normative-legal framework for their identification and evaluation. It provides methods for evaluating IA and IP within each approach, examples of determining the value of IA and IP using various methods. The requirements for the IA and IP evaluation report are characterized, and an example of a report on the evaluation of trademarks is analyzed. At the end of each chapter, there are control questions and practical tasks. It complies with the requirements of the latest generation of the Federal State Educational Standard of Higher Education. Intended for bachelor's students majoring in "Economics," as well as for master's students, postgraduates, teachers, researchers, and professionals in the field of valuation activities. 2nd edition, revised and expanded.