Calculation of the Cost of the Intangible Assets Based on Intellectual Property
The article discusses some approaches to valuation of intellectual capital and intangible assets. It also considers the following approaches to pricing the work on creating new technologies: normative, adaptive, program-target and program ones. The authors propose the method of calculating the cost...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/169 |