Analysis of approaches to the classification of intangible assets

This article reviews and analyzes methodological approaches to determining the economic nature of intangible assets. A review of the domestic regulatory framework that defines approaches to the definition and evaluation of intangible assets is given, their main characteristics are derived. The category of intangible assets is gaining more and more weight in determining the value of companies, although in the economy of our country there has not been a clear approach to classifying intangible assets in order to solve various tasks of accounting, tax and economic analysis. An approach to classification is proposed, combining the main points of accounting and existing types of intangible assets. Obviously, a substantial expansion of various types of intangible assets is necessary in relation to Russian practice, which requires additional research based on testing international experience to Russian realities.