title: ÐÑÐµÐ½ÐºÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð² ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ðµ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Valuation of intangible assets in forensic economic expertise
Creators: name: ÐÐ°Ð»Ð¸ÑÐ°, ÐÐ»ÐµÐ½Ð°
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: 2023
Subjects: Ð¾ÑÐµÐ½ÐºÐ° Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð²
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð²
valuation of intangible assets
forensic economic expertise
determination of the value of intangible assets

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description: The purpose of the final qualification work is to calculate the market value of intangible assets (namely trademarks) on the example of the construction company PJSC "Group. LSR" within the framework of conducting a forensic economic examination. The following tasks were solved: - analyzed statistics related to intangible assets and, accordingly, violations with them; - the current approaches and methods of valuation of intangible assets are analyzed; - shortcomings of the existing system of valuation of intangible assets have been identified; - the shortcomings of the mechanism for countering the illegal use of an object of intangible assets have been identified; - the calculation of the market value of trademarks was made and the results were summed up; - recommendations have been developed to improve the methodology for assessing intangible assets and the mechanism for countering the illegal use of certain intangible assets. The relevance of the topic is due to the widespread use of intangible assets by leading business entities. Accordingly, in the process of resolving conflict situations in the courts, cases are increasingly arising where it is necessary to determine the real value of intangible assets. The sources of information were data from domestic and foreign research literature, official Internet resources. Data collection and processing was carried out using the SPARK software web interface. The valuation of trademarks on the example of the construction company PJSC "LSR Group" was carried out using the MS Office (Excel) package.