title: ÐÑÐµÐ½ÐºÐ° ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ñ ÑÑÐµÑÐ¾Ð¼ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Etimation of the company value taking into account intellectual capital
Creators: name: Ð Ð°ÑÐ¸ÐºÐ¾Ð²Ð°, ÐÐ´ÐµÐ»Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½ÑÐ¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»
ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸
intangible assets
intellectual capital
company value

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description: The purpose of the study is to assess the impact of intangible assets on the value of the company, as well as to develop theoretical proposals to improve the efficiency of using intangible assets and their accounting, aimed at increasing the value of the enterprise. The object of the research is the Russian company Pit LLC. The subject of the research is a set of relations in the field of formation and use of intangible assets within the framework of the company's value assessment. The work was carried out on the basis of Pit LLC. Calculations were carried out that clearly show how intangible assets valued in monetary terms affect the value of the company and the economic performance of its activities. The main spheres of influence of the presence of the recorded intangible capital of the company on the performance indicators of its activities were analyzed, a model of the influence of intangible assets on the creation of the company's value was developed, and the financial statements were modernized in some aspects. Based on the analysis of the performance indicators of the enterprise before and after the modernization, a conclusion was made about the importance of reporting on the presence of intangible assets and the prospect of entering them on the balance sheet of the organization. Presumably, the study can be used as a basis for further development of adjustments to the current accounting standards for intangible assets in the financial statements of Russian companies.