The paper dwells on Intangible Assets (IA), covering a range of their definition, composition and evaluation problems. The main research objective is to define the impact of fundamental value of both tangible and intangible assets on the market value of assets of Russian companies. As a general...

The paper is devoted to the question of the role of intangible assets in value creation of companies in the economy of the XXI century. The main research objective is to define the impact of fundamental value of both tangible and intangible assets on the market value of companies. Evaluation of...