Визначення нематеріальних активів та їхня оцінка

Abstract

In article questions of definition and an estimation of non-material actives in the account are considered. The opportunity of their use is analyzed and classification for concrete requirements of the modern market is added. Questions of use of fair, market and liquidating cost of non-material actives are researched. Actions on improvement of the account of formation of initial cost of non-material actives depending on a direction of their receipt on the enterprise are offered.