The commercialization of intangible assets: regulation, registration, evaluation

The author considers the procedure for the commercialization of intangible assets. Suggests the commercialization model of the intangible assets, based on the results of the analysis of the legal field, details the specifics of accounting (in terms of identification) and the valuation of the intangible assets. Systematizing various ideas about the essence of intangible assets, offers a single mechanism for the commercialization of intangible assets, the application of which will contribute to the creation of an integrated management system for intangible assets in Russian companies.